According to accounting standards, deposits need to be accounted for separately and credited to other monetary fund accounts. Among other monetary funds, deposits will be regarded as monetary funds other than cash and bank deposits. When an enterprise transfers its deposit into a deposit account, it shall record it into a fund account in other currencies and transfer the money into a bank deposit account.

In addition, when the deposit generates interest, the enterprise should record it in the financial expense-interest income account. It should be noted here that interest will be distributed in proportion only if the enterprise uses the deposit, and the unused deposit will not generate interest.

The deposit margin rate refers to a part of the deposits that banks need to hand over to the People's Bank of China to ensure the withdrawal of future residents. If deposits are paid more than before, banks will have less money to use for their own loans. Deposit reserve refers to the deposit prepared by financial institutions in the central bank to ensure the needs of customers to withdraw deposits and settle funds.

The ratio of the deposit reserve required by the central bank to its total deposit is the deposit reserve ratio. This part is a risk reserve and cannot be used to issue loans. By adjusting the deposit reserve ratio, the central bank can influence the credit expansion ability of financial institutions, thus indirectly regulating the money supply. The higher the ratio, the greater the intensity of the tightening policy.

The role of margin

1, to ensure the integrity and legality of the seller; Amoy distribution deposit is used to ensure the integrity and legitimacy of sellers in amoy distribution. After the seller pays the deposit, it can prove the identity and qualification of the seller and ensure the legitimacy and integrity of the seller in the amoy distribution.

2. Guarantee the rights and interests of the agent; The agent of Amoy Distribution is the seller's partner, and the seller needs to guarantee the rights and interests of the agent. After the seller pays the deposit, it can protect the rights and interests of the agent and improve the trust and purchase intention of the agent.

3. Ensure the security of the transaction; Amoy distribution transaction needs to ensure the security and reliability of the transaction. After the seller pays the deposit, it can improve the security and reliability of the transaction and ensure the smooth progress of the transaction.