The loan can be repaid in years. This means that the loan contract can continue to be valid after the end of one year, and the repayment of the loan can continue to the next year. In this case, the loan term and repayment method should be clearly stipulated in the loan contract to ensure that the rights and obligations of both parties are guaranteed. Cross-year loans are usually recorded and disclosed in financial statements to ensure accurate reflection of the company's financial situation.