Nothing so good has happened in practice. Which bank? If yes, the accounting treatment is as follows: \x0d\ 1. Deposit payment: \x0d\( 1) when the bank deposits into the payee's special account \x0d\ debit: other receivables-* * bank (acceptance deposit) 5000000\x0d\ loan: 50000000 \x0d\ (2) when the company deposits into the payee's special account \ x0d. When the bank acceptance bill is received, it will be debited \x0d\ when it is delivered to the customer: accounts payable (or prepayments, inventory goods, etc. ) 10000000\x0d\ Loan: notes payable 10000000\x0d\3. When the bank acceptance bill is due for payment, \x0d\( 1) company has enough funds to pay \x0d\ debit: notes payable 1000000 \x0d\ loan: bank deposit 10000000 \x0d\ (2) is also acceptable. Loan: 500,000 yuan in bank deposit \ When the bank acceptance bill cannot be paid at maturity, the excess deposit will be converted into short-term loan of the company: \x0d\ Borrow: notes payable100000000 \ x0d \ Loan: funds in other currencies-special account for acceptance bill 5000000\x0d\ x0d \ Loan: short-term loan 50000000.