In order to calculate the temporary deposit business and escrow funds, the administrative unit shall set up the subject of "temporary deposit" and record the credit when the temporary deposit increases; Temporary deposits shall be written off and settled, and debited when returned; The credit balance of this account reflects the amount of unsettled temporary deposits. This course should be set according to the name of the creditor unit or individual.

Supplementary question: Temporary deposits in administrative accounting current accounts usually show credit balance, reflecting the amount of unsettled temporary deposits.