Borrow: materials in transit 20 Borrow: taxes payable-VAT payable (input tax) 3.4 Loan: bank deposit 23.4
2.
Borrow: raw materials 6.525 Borrow: taxes payable-VAT payable (input tax) 0.975 Loan: bank deposit 7.5
3.
Borrowing: 23.2 Borrowing of raw materials: 20 Borrowing of materials in transit, 3.2 Bank deposit.
4.
Borrow: raw materials 100 borrow: taxes payable-value-added tax payable (input tax) 17 band: paid-in capital 1 17.
5.
Borrow: long-term equity investment 1 13.256 loan: main business income 96.8 loan: tax payable-value-added tax payable (output tax) 16.456 loan: main business cost 80 loan: inventory goods 80 loan.
6.
Debit: other accounts payable 6058.8 loan: other business income 5 178.46 loan: payable taxes-payable value-added tax (output tax) 880.34.
7.
Borrow: Fixed assets 20 Borrow: Taxes payable-VAT payable (input tax) 3.4 Loan: bank deposit 23.4
8.
Debit: bank deposit 1 17 loan: main business income 100 loan: payable taxes-payable value-added tax (output tax) 17.
9.
Borrow: 8.424 loan for construction in progress: main business income 7.2 loan: payable taxes-payable value-added tax (output tax) 1.224 loan: main business cost 5 loan: inventory goods 5
10.
Debit: main business income 12 Debit: tax payable-value-added tax payable (output tax) 2.04 Credit: accounts receivable 14.04.
1 1.
Debit: 4.85 loans for non-operating expenses and 4 loans for inventory, and taxes payable-VAT payable (input tax transferred out) is 0.85.
12.
Debit: dividend payable 1 1.7 loan: main business income 10 loan: tax payable-value-added tax payable (output tax) 1.7 loan: main business cost 7.2 loan: inventory goods 7.2.
13.
Borrow: 7.3008 loan for construction in progress: 6.24 loan for raw materials: payable taxes-payable value-added tax (transferred-out input tax) 1.0608.
14.
Borrowing: raw materials 100 borrowing: taxes payable-value-added tax payable (input tax) 17 lending: bank deposit 1 17.
15.
Debit: profit and loss of pending property-profit and loss of pending current assets 2.204 credit: inventory goods-product A.
1.2 loan: goods in stock-product B 0.8 loan: taxes payable-value-added tax payable (input tax transferred out) 0.204.