Quality assurance deposit, belonging to the guarantee deposit, do not need to develop invoices. Quality deposit receipts, should be issued at the time of delivery, because the delivery is the starting time of the warranty.
Open the full amount of the invoice, without regard to taxes.
The other party does the accounting:
Borrow: accounts payable.
10000.
Credit: Other payables - warranty 1000.
Bank deposit.
9000.