The bank guarantee for land reclamation deposit belongs to the financial expense account. According to relevant public information, a letter of guarantee, also known as a letter of guarantee, refers to a written credit guarantee certificate issued by a bank, insurance company, guarantee company or guarantor to the beneficiary at the request of the applicant, guaranteeing that if the applicant fails When fulfilling its responsibilities or obligations according to the agreement between the two parties, the guarantor will perform certain payment or economic compensation obligations of a certain amount and within a certain time limit on its behalf, so it is a financial expense account.