借銀行 貸應(yīng)收/預(yù)收， 采購(gòu)借預(yù)付賬款/應(yīng)付賬款 貸銀行，   尾款 借借銀行 貸應(yīng)收/預(yù)收，支付給供應(yīng)商尾款，借預(yù)付賬款/應(yīng)付賬款 貸銀行   貨物到公司，借庫(kù)存商品 進(jìn)項(xiàng)稅額-出口退稅  貸預(yù)付賬款/應(yīng)付賬款    銷(xiāo)售做借應(yīng)收/預(yù)收 貸主營(yíng)業(yè)務(wù)收入 結(jié)轉(zhuǎn)成本借主營(yíng)業(yè)務(wù)成本，貸庫(kù)存商品