Borrowing accounts receivable for bank deposits is an accounting method, also known as "debt collection" or "bill payment".

Specifically, borrowing means withdrawing funds from an account, while lending means depositing funds into an account. In the bookkeeping method of borrowing accounts receivable from bank deposits, the borrower indicates that the enterprise has received the payment from the customer (accounts receivable), while the lender indicates that the enterprise has deposited the funds into the bank account (bank deposits). This method is usually used for enterprises to deposit funds into bank accounts after receiving money, so as to withdraw or plan to use them at any time.