- 借：银行账户 10,000
- 贷： "Other Long Term Liabilities" 10,000
You are creating a complete balance sheet and start your company based on that. So, to achieve that you would need to post all assets and all liablities to one account (for example "open balance equity) and the ending balance on that account would need to go to "retained earnings".
- DEBIT: all assets (account by account)
- CREDIT: "opening balance equity"
- DEBIT: "opening balance equity"
- CREDIT: all liabilites (account by account)
- last posting. either profit or loss to retained earnings, so "opening balance equity" ends on 0.00
These are general guidelines, you should refer to a CPA specialized in accounting for the country you do business for more details.