There is a separate account for the liabilities section.

The corporate accounting system stipulates that long-term liabilities due for repayment within one year should be included in the current liabilities item in the balance sheet and reflected separately.

Through the balance sheet, enterprise managers understand the economic resources owned or controlled by the enterprise and the responsibilities and obligations it assumes, and understand whether the proportion of the assets and liabilities of the enterprise is reasonable, and use this to analyze the enterprise's production and operation capabilities, operating capabilities and debt repayment

Ability to predict the future business prospects of enterprises.