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1.借：原材料   200000
          應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）  34000
          貸：其他貨幣資金     234000
2.銷售產(chǎn)品是時(shí)，借：應(yīng)收票據(jù)   11700
                                貸：主營業(yè)務(wù)收入   10000
                                       應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額） 1700
  票據(jù)到期時(shí)，借：銀行存款  12226.5
                            貸：應(yīng)收票據(jù)   11700
                                   財(cái)務(wù)費(fèi)用    526.5（11700*9%/2）
3.借：應(yīng)收賬款       5850000
            貸：主營業(yè)務(wù)收入    5000000
                   應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）   850000
4.借：固定資產(chǎn)    907000
         應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額） 153000
            貸：銀行存款     1060000
5.借：應(yīng)收賬款   585000
          貸：主營業(yè)務(wù)收入    500000
                   應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）   85000
   借：主營業(yè)務(wù)成本  300000
           貸：庫存商品    300000
6.借：生產(chǎn)成本   102000
          貸：原材料   100000
                 材料成本差異   2000
7.借：財(cái)務(wù)費(fèi)用   80000
         貸：應(yīng)付利息   80000
8.借：銀行存款    882000
         貸：股本  600000
                資本公積   282000
9.盤虧設(shè)備，借：營業(yè)外支出  6000
                           累計(jì)折舊   4000
                             貸：固定資產(chǎn)    10000
  結(jié)轉(zhuǎn)固定資產(chǎn)清理凈損失，借：營業(yè)外支出   20000
                                                  貸：固定資產(chǎn)清理   20000
10. 借：長期股權(quán)投資  140萬
             貸：庫存現(xiàn)金    140萬