比如办理500万承兑，保证金为60%
1、存保证金
借：其他货币资金--保证金户300·········································开500万承兑保证金（500*60%）
贷：银行存款--a户 300
2、6个月到期保证金户转入一般户
借：银行存款--a户300
贷：银行存款--保证金户300
3、到期付款········································································因为合同约定货款为500万
借：应付账款--材料款500
贷：银行存款--a户500
