你好
1
借，庫存商品一暫估100000
貸，應(yīng)付賬款一暫估100000

借，庫存商品B80000
借，應(yīng)交稅費一應(yīng)增進(jìn)10400
貢，銀行存款等90400

2
借，管理費用440
貸，庫存現(xiàn)金440

借，應(yīng)交稅費一應(yīng)增減免稅款440
貸，管理費用440
3
借，應(yīng)收賬款146900
貸，主營業(yè)務(wù)收入130000
貸，應(yīng)交稅費一應(yīng)增銷16900
4
借，應(yīng)付賬款一暫估100000
貸，庫存商品一暫估100000

借，庫存商品110000
借，應(yīng)交稅費一應(yīng)增進(jìn)14300
貸，應(yīng)付賬款124300

應(yīng)交增值稅=16900-10400-440=6060
應(yīng)交城建稅=6060*7%
應(yīng)交教育費附加=6060*3%