Borrow: other monetary funds-foreign deposits of 80,000 yuan.

Loan: 80,000 yuan in bank deposit.

Return the balance?

Debit: Bank 9800.

Loan: funds in other currencies -9800 foreign deposits.

Certification of special invoices for material acceptance and warehousing

Borrow: raw materials -xx60000

Taxes payable-VAT payable (input tax) 10200

Loan: other monetary funds-foreign deposits 70200.

Other monetary funds refer to other monetary funds except cash on hand and bank deposits, including off-site deposits, bank drafts, cashier's checks, letters of credit, credit cards and investment deposits.

Account opening: other monetary funds-foreign deposits, other monetary funds-bank drafts, other monetary funds-cashier's checks, other monetary funds-letters of credit, other monetary funds-investment funds, etc.

Extended data:

General verification methods for errors and abuses in other monetary fund businesses. Mainly includes the following contents:

1. Check various deposit journals to verify whether it is necessary to open various special accounts. For example, whether foreign deposits are opened for temporary and sporadic procurement of materials, and whether letter of credit deposits are really opened for international settlement of import and export trade.

2. Require enterprises to provide various written documents to verify whether the deposits in various special accounts have gone through due examination and approval procedures and whether the amount is reasonable.

3. Extract several transactions from the journal records, verify their original vouchers and accounting vouchers, and verify whether the funds withdrawn by depositors are reasonable, that is, whether they are used according to their original purposes; Whether it complies with the bank's settlement system; Whether the settlement procedures are handled in time after the completion of the procurement business; Whether there is any illegal transfer of funds.

4. The monetary funds in transit shall be verified whether the formation of the monetary funds in transit is true according to the remittance notice of the remittance unit; Whether the money is credited in time after being transferred to the fund; Whether to write off the monetary funds in transit in time after receiving them; For losses that have not been written off or received for a long time, the reasons should be found out.

Reference source: Baidu Encyclopedia-Other Monetary Funds