What are the long-term liabilities of enterprises?

Long-term liabilities, also known as non-current liabilities, are the contents of accounting entries and refer to debts with a term exceeding 1 year. /kloc-Long-term liabilities due within 0/year are included in the balance sheet as short-term liabilities. Compared with current liabilities, long-term liabilities have the characteristics of larger amount and longer repayment period. Therefore, borrowing long-term liabilities often comes with certain conditions. If an enterprise needs to designate an asset as collateral for repayment, it needs to designate a guarantor. Set up a sinking fund to protect the economic interests of creditors. Long-term liabilities have the following characteristics: first, the basic premise of ensuring the repayment of long-term liabilities is that enterprises have strong short-term solvency and will not go bankrupt and liquidate. Therefore, short-term solvency is the basis of long-term solvency; Second, due to the large amount of long-term liabilities, the repayment of its principal must have a process of accumulation. In the long run, all the truly reported income will eventually be reflected in the net cash inflow of the enterprise, so the long-term solvency of the enterprise is closely related to the profitability of the enterprise; Third, the amount of long-term liabilities of enterprises is related to the rationality of their capital structure, and long-term liabilities cannot be considered only from the perspective of debt repayment. It is also from the perspective of maintaining the rationality of the capital structure. Maintaining a good capital structure can also enhance the solvency of enterprises. Economic obligations caused by past economic activities, which can be measured in money and have a repayment period of 1 year or more than one business cycle 1 year. Common long-term liabilities include long-term loans, corporate bonds, housing accumulation funds and long-term payables. Long-term liabilities can be classified according to different signs. (1) can be divided into long-term loans, corporate bonds, housing funds and long-term payables according to financing methods. (2) According to different repayment methods, it can be divided into long-term liabilities that are repaid regularly and long-term liabilities that are repaid in installments; (3) According to whether the debt is mortgaged or not, it is divided into long-term liabilities with mortgage, and those without mortgage are called credit loans. To sum up, what are the long-term debts of enterprises? The answer is obvious. Among them, what is the long-term debt of enterprises and its characteristics are simply popularized, so that readers can better understand the role of long-term debt. For enterprises, the source of long-term debt funds is stable and the operating cycle is long, which is conducive to the financing requirements of enterprises.