first of all, it is necessary to find out whether it is a down payment or a down payment. There is a difference between the two, and the accounting treatment is also different. Deposit is a normative legal concept and a form of guarantee. It means that a party to a contract pays a certain amount of money in advance as a guarantee of creditor's rights in order to prove the establishment of the contract and ensure the performance of the contract before the performance of the contract. After the performance of the economic contract, the deposit shall be recovered or offset against the price. If the party paying the deposit breaches the contract, it has no right to request the return of the deposit; If the party accepting the deposit breaches the contract, it shall double the deposit. However, "deposit" is not a legal language, and there is no clear legal provision, so it is generally regarded as advance payment in trial practice. If the buyer pays the "deposit", then no matter which party reneges, the seller only needs to refund the "deposit" in the original amount.

the deposit received is accounted for in the "accounts received in advance" account,

by bank deposit (or cash on hand)

by loan: accounts received in advance

the deposit received is accounted for in the "other accounts payable" account.

debit: bank deposit (or cash on hand)

loan: other payables.