The proposition elements given by the landlord are insufficient. As far as "paying freight" is concerned, according to the business content, whether there is a special VAT invoice and different settlement methods, there are different choices for the debit and credit subjects involved in accounting entries:

Assuming that the enterprise is a general taxpayer and transport invoice is a special VAT invoice for the cargo transportation industry, the settlement method is cash or bank deposit. Depending on the business content, the following situations may occur:

1. The sales department of the company sells products and pays the freight:

Debit: sales expenses-freight.

Taxes payable-VAT payable-input tax

Loan: cash/bank deposit

2. The purchasing department buys raw materials and pays the freight:

Borrow: raw materials

Taxes payable-VAT payable-input tax

Loan: cash/bank deposit

3, the production department maintenance equipment and other freight:

Borrow: manufacturing cost-freight

Taxes payable-VAT payable-input tax

Loan: cash/bank deposit

4, the office logistics department freight, such as cleaning up the factory garbage, etc.

Borrow: management fee-freight

Taxes payable-VAT payable-input tax

Loan: cash/bank deposit

5. Purchase fixed assets, such as machinery and equipment.

Borrow: fixed assets

Taxes payable-VAT payable-input tax

Loan: cash/bank deposit

6, transport invoice settlement, unpaid, payable, payment:

Debit: accounts payable

Loan: cash/bank deposit

7. Wait. . . .