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Short-term borrowing accounts

Short-term borrowing accounts

As the present accounting system provides only short-term borrowing is the term within one year borrowings, so on working capital borrowing under the term of loan in less than a year is still more than a year, respectively, credited to "short-term borrowings" or "long-term loan". Of course, based on the development characteristics of long product development cycle, more than one-year working capital loans, where the debt is repaid within the operating cycle, you can still consider it as short-term borrowings. BACK
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