Borrowing from an enterprise as a legal person is an internal current account of the company and can be included in other payables. If a company has a current account with an enterprise as a legal person, it may not set up other subjects, but it may be included in other receivables or other payables. The money lent to the company is for the company's own use, and has nothing to do with setting up deposit subheads.
If the money is used as the other party's deposit, the other party must first issue a deposit statement, which can be used as an attachment to the original voucher and a receipt issued by the other party to be included in other payables /XX deposit prepayment /XX deposit.