Other payables are a current account in financial accounting. Under normal circumstances, this course only accounts for sporadic funds payable by enterprises to other units or individuals, such as fixed assets and packaging rent payable, deposits received, and pension payable as a whole. The specific items are as follows:

1. If the deposit from the other party is received, it will be recognized as a liability and included in other payables. The accounting entries are as follows:

Debit: bank deposit

Loan: other payables-security deposit

2. If the deposit is paid to the other party, it is recognized as an asset and included in other receivables. The accounting entries are as follows:

Debit: Other receivables-security deposit

Loans: bank deposits

In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits", "management fees" and credit "other payables", and debit "other payables" and credit "bank deposits" and other subjects when paying related funds. Enterprises that use after-sale repurchase to integrate funds shall debit "bank deposits" and other subjects according to the actual amount received and credit the subjects.

Profit introduction:

Margin refers to the funds paid by the buyer or seller in accordance with the standards set by the trading market, which are specially used for settlement of order transactions and performance guarantee. The purpose of deposit is to maintain the liquidity required for deposit in special deposits.

Margin is an efficient mechanism, that is, you can borrow money from your brokerage account, but when you borrow money, you need to deposit enough liquidity in your account to ensure that you can bear the potential debt risks.