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1.借：原材料   200000
          應交稅費——應交增值稅（進項稅額）  34000
          貸：其他貨幣資金     234000
2.銷售產品是時，借：應收票據(jù)   11700
                                貸：主營業(yè)務收入   10000
                                       應交稅費——應交增值稅（銷項稅額） 1700
  票據(jù)到期時，借：銀行存款  12226.5
                            貸：應收票據(jù)   11700
                                   財務費用    526.5（11700*9%/2）
3.借：應收賬款       5850000
            貸：主營業(yè)務收入    5000000
                   應交稅費——應交增值稅（銷項稅額）   850000
4.借：固定資產    907000
         應交稅費——應交增值稅（進項稅額） 153000
            貸：銀行存款     1060000
5.借：應收賬款   585000
          貸：主營業(yè)務收入    500000
                   應交稅費——應交增值稅（銷項稅額）   85000
   借：主營業(yè)務成本  300000
           貸：庫存商品    300000
6.借：生產成本   102000
          貸：原材料   100000
                 材料成本差異   2000
7.借：財務費用   80000
         貸：應付利息   80000
8.借：銀行存款    882000
         貸：股本  600000
                資本公積   282000
9.盤虧設備，借：營業(yè)外支出  6000
                           累計折舊   4000
                             貸：固定資產    10000
  結轉固定資產清理凈損失，借：營業(yè)外支出   20000
                                                  貸：固定資產清理   20000
10. 借：長期股權投資  140萬
             貸：庫存現(xiàn)金    140萬