Received deposit refers to a certain amount of deposit charged to customers to ensure that the property leased or lent by the enterprise can be recovered intact on schedule. These temporary receivables and payables constitute the current liabilities of the enterprise. Refers to the deposits accepted by financial enterprises according to insurance contracts, including claims deposits and credit insurance deposits. Deposits received shall be accounted for according to the actual amount deposited. This is a special topic for financial enterprises.

Accounting treatment of deposits received:

1. Received deposit account setting

In order to account for the deposits received, insurance companies should set up the account of "deposits received" and the detailed accounts of "claims deposits" and "credit insurance deposits".

2. Accounting treatment of received deposits

After receiving the deposit:

Debit: bank deposit

Loans: deposits received

When returning the deposit received:

Debit: deposit received.

Loans: bank deposits

Accounting treatment of deposits received:

First, this accounting enterprise (finance) receives various deposits from customers, such as letter of credit deposits, acceptance bills deposits, letter of guarantee deposits, guaranteed deposits, etc.

Two, this course should be detailed accounting according to customers.

Three, the accounting treatment of deposits received, should be handled in accordance with the relevant provisions of the "demand deposit".

Four, the final credit balance of this course, reflecting the balance of deposits accepted by the enterprise but not yet returned.