51问答网 > 购进 A 材料一批,价款 80 000 元,增值税 13 600 元,运杂费 400 元,银行存款支付,材料已验收入库 会计分录

购进 A 材料一批,价款 80 000 元,增值税 13 600 元,运杂费 400 元,银行存款支付,材料已验收入库 会计分录

2025-03-15 10:17:30
推荐回答（3个）
回答1：

借：原材料 80400
应交税费--应交增值税（进项税额）13600
贷：银行存款 94000

回答2：

购入原材料，其运杂费计入成本中，会计分录为：
借：原材料80000+400
应交税费-增值税-进项13600
贷：银行存款94000

回答3：

分录如下：
借：原材料　　80400
　　应交税费--应交增值税（进项税）　13600
　贷：银行存款　　94000

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