“长期借款”科目的一点补白冯泽民运输（交通）企业设置“长期借款”科目核算企业借入的期限在一年以上的各种借款。现行制度规定其核算内容为：借入长期借款时，借记“银行存款”等科目，贷记本科目；归还时，借记本科目，贷记“银行存款”等科目。然而，全国会计专业技... “Long-term borrowing” subjects a little FENG Zemin transport (transport) enterprises to set up “long-term loans” subject accounts borrowed by the enterprise for a period of more than one year of various loans. The current system provides that its accounting content: borrow long-term borrowings, debit “bank deposits” and other subjects, credit the subject; return, debit the subject, credit “bank deposits” and other subjects. However, the national accounting professional skills ...