A deposit is generally a certain amount of money paid to ensure the performance of an obligation. Enterprises need to pay a certain margin when lending to banks, so how to make relevant accounting entries?

Accounting entries of bank loan deposits

1. When paying the bank loan deposit,

Debit: Other receivables-loan deposits

Loans: bank deposits

2. When the deposit is recovered.

Debit: bank deposit

Loans: other receivables-loan deposits

3. When the deposit cannot be refunded.

Borrow: non-operating expenses

Credit: Other receivables

Under normal circumstances, the deposit is usually credited to the special account opened by the borrower or guarantee enterprise in the bank. The ownership of the money belongs to the borrower, but the borrower cannot use it. Only when the corresponding loan is returned on time can the deposit be returned to the provider.

Other receivables are an important part of enterprise receivables, which are all kinds of temporary receivables except notes receivable, accounts receivable and prepayments. Other receivables mainly include the following contents:

1, various indemnities and fines receivable;

2. Rent receivable of the lease package;

3. All kinds of advance payments that should be collected from employees;

4. Reserve fund (reserve fund allocated to various functional departments and workshops of the enterprise);

5. Pay a deposit, such as a deposit for renting a package;

6. Transfer of advance payment;

7. The declared dividends receivable included in the stock price after stock purchase;

8. Other receivables and temporary payments.

Related accounting entries of margin

1. Bank acceptance bill deposit

Borrow: other monetary funds-security deposit

Loans: bank deposits

2. There is no need to keep an account when accepting, and it is only registered in the temporary memorandum.

When the acceptance bill is delivered to the other party.

Debit: accounts payable

Credit: notes payable

or

Borrow: raw materials

Taxes payable-VAT payable (input tax)

Credit: notes payable

3. When the acceptance bill expires.

Debit: notes payable

Loans: bank deposits

At the same time, I received the deposit refunded by the bank.

Debit: bank deposit

Loan: other monetary funds-security deposit

5. After receiving the deposit.

Debit: bank deposit (cash on hand)

Credit: Other payables

6. When the deposit is refunded

Debit: Other payables

Loan: bank deposit (cash on hand)

7. When the deposit cannot be refunded.

Debit: Other payables

Loan: non-operating income