Accounting entry of deposit: accounting treatment of payee: when receiving deposit: debit: bank deposit (cash on hand), credit: other payables. When returning the deposit: debit: other payables, and credit: bank deposit (cash on hand).

Deposit means that one party pays a certain fee to the other party to ensure that its behavior will not harm the interests of the other party. If damage is caused, he can pay the expenses according to the facts or make compensation separately. After the legal relationship between the two parties does not exist and there are no other disputes, the deposit shall be refunded.