Borrow: subjects such as raw material prices.

Debit: Taxes payable-VAT payable-input tax.

Credit: Accounts Payable-Set detailed accounts according to suppliers (accounts in financial software) 15000.

Second, if it is a small-scale taxpayer, regardless of the price including tax, it is uniformly included in the procurement cost of raw materials.

3. If the invoice bill has not yet arrived, and the acceptance process needs to be emphasized, the borrower can first settle the account through "material purchase" (when the planned cost accounting is adopted) or "material purchase" (when the actual cost accounting is adopted); When it is accepted and put into storage, it will be transferred to raw materials and other subjects according to regulations.