(一) 全员风险抵押承包的抵押金,我认为不宜以实物财产抵押,而应以现金交纳,并且一次交清,不能拖欠,在抵押期限内不能抽回。抵押金要专户存储,不能用于购建固定资产,在企业流动资金不足时,可以充当流动资金使用。对于风险抵押金的缴纳,退还或抵补业务,可以设置专项应付款——存入风险抵押金科目进行核算。 1、承包者和职工缴纳抵押金时,借记现金科目,贷记专项应付款——存入风险抵押金科目。 (1) The total amount of collateral for risk-based mortgage contracting, I do not think it is appropriate to pledge it in kind, but should pay it in cash and make it clear at one time. It cannot be owed and cannot be withdrawn within the mortgage period. The mortgage money must be stored in a special account and cannot be used to purchase or construct fixed assets. If the company’s liquidity is insufficient, it can be used as liquidity. For the payment of risk deposits, refunds or offsets of business, special accounts payable can be set-up in the account of risk deposits. 1. When the contractor and employee pay the deposit, debit the cash account and credit the special payable – deposit into the risk deposit account.