What Is a Staging Site?
What is a temporary deposit
Temporary deposit
Right!
- What is a temporary deposit
- Temporary deposits refer to the debts to be settled incurred by the administrative unit in its business activities, including temporary temporary deposits and outstanding payments due. Temporary temporary deposits refer to the funds deposited by other units and individuals in the unit, such as the amount of commissioned services deposited, funds of unknown nature, which are drawn according to the proportion of wages.
- The summary of temporary deposits is rich in content, including both payables and temporary receipts incurred by administrative units and other units and affiliated units, as well as temporary unsettled accounts with employees of the unit; including administrative units in their business activities Incurred payables and temporary receipts, including payables for non-business activities,
- In order to account for temporary temporary deposit business and escrow money, the administrative unit shall set up a "temporary deposit" account, and record the lender when the temporary deposit increases; write off and clear the debit when returning the temporary deposit; the credit balance of this account reflects the unsettled temporary deposit The amount of the deposit. This account shall set up a detailed account according to the name of the creditor unit or individual.
- [Example] An administrative unit has the following temporary deposit business:
- 1. Received a commission of 10,000 yuan from a unit and deposited it in a bank. The accounting entries based on the relevant vouchers are as follows:
- Borrow: bank deposit 10000
- Loan: temporary deposit-10,000 for a certain unit
- 2. Paying 9,500 yuan for the entrustment of a unit. The accounting entries based on the relevant vouchers are as follows:
- Borrow: temporary deposit-9500 for a certain unit
- Loan: bank deposit 9500
- 3. Return the balance of 500 yuan entrusted to a certain unit. The accounting entries based on the relevant vouchers are as follows:
- Borrow: temporary deposit-500 for a certain unit
- Loan: bank deposit 500
- 4. According to relevant regulations, withdraw 1,800 yuan of employee welfare for the current month. The accounting entries based on the relevant vouchers are as follows:
- Borrow: Funding Expenditure-Staff Welfare Fee 1800
- Loan: temporary deposit-welfare fee 1800
- 5. Transfer the long-term unclaimed temporary deposit of 2,000 yuan to the payable budget. The accounting entries based on the relevant vouchers are as follows:
- Borrow: temporary deposit 2000
- Loan: budget payable 2000