1、借：應(yīng)收賬款 113000
      貸：其他業(yè)務(wù)收入 100000
    應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅額）13000
2、借：固定資產(chǎn)清理 20000
       累計(jì)折舊 150000
      固定資產(chǎn)減值準(zhǔn)備 30000
      貸：固定資產(chǎn) 200000
 借：營(yíng)業(yè)外支出 20000
    貸：固定資產(chǎn)清理 20000
3、借：庫(kù)存商品 80000
       應(yīng)交稅費(fèi)-應(yīng)交增值稅（進(jìn)項(xiàng)稅額）10400
       壞賬準(zhǔn)備 500
       營(yíng)業(yè)外支出-債務(wù)重組損失 22100
     貸：應(yīng)收賬款 113000
4、借：生產(chǎn)成本 67800
      貸：應(yīng)付職工薪酬 67800
   借：應(yīng)付職工薪酬 67800
      貸：主營(yíng)業(yè)務(wù)收入 60000 
       應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅額）7800
  借：主營(yíng)業(yè)務(wù)成本 50000
      貸：庫(kù)存商品 50000
5、借：營(yíng)業(yè)外支出 60
     貸：預(yù)計(jì)負(fù)債 60
6、借：預(yù)計(jì)負(fù)債 55
      貸：其他應(yīng)付款  55
          營(yíng)業(yè)外支出 5
    借：其他應(yīng)付款  55
        貸：銀行存款 55