noun
long-term loans
Accounting term for loans with a repayment period typically exceeding one year. Used in financial statements and business contexts.
長期貸付金は貸借対照表の固定資産の部に計上される。
Long-term loans are recorded in the fixed assets section of the balance sheet.
Short-term loans, typically due within one year, as opposed to long-term loans.
Compound of 長期 (long-term) + 貸付金 (loans). The exact historical derivation is uncertain; the term is a standard modern accounting expression.