企业销售货物向对方收取包装物押金,目的是促使购货及早退回包装物,以便周转使用。会计制度规定,收取包装押金应通过“其他应付款”科目核算,借记“现金”、“银行存”等科目,贷记“其他应付款”科目,退回押金时作相反会计录。但对逾期未退回包装物押金的处理,既涉及包装物出、 Enterprises sell goods to the other party to collect packaging deposits, the purpose is to prompt the purchase of goods back early packaging materials, in order to turn around. The accounting system stipulates that the collection of deposits shall be accounted for under the “other payables” subject, debit the “cash”, “bank deposit” and other subjects and credit the “other payables” subject, and reverse the accounting records when returning the deposit. However, the handling of deposits that have not been returned for overdue returns relates to the