1. If it is a down payment, borrow: prepaid account or accounts receivable, and borrow: bank deposit.

2. If the goods have been purchased, but only the down payment has been made, the goods in stock are taxable; Loans: bank deposits, accounts payable.

Accounting refers to the process of accounting treatment by accountants. The whole process from the beginning of bookkeeping to settlement and all the links in it are called bookkeeping, which refers to the process of accounting treatment by accountants, generally from the beginning of filling in vouchers to the end of preparing statements (also known as accounting practice).