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Prepaid purchase loan
On August 7, 65438, a batch of goods A was purchased from Company B, with a price of 200,000 yuan and a tax of 34,000 yuan. Both parties agree to pay 50% of the payment in advance, and the balance will be paid in one lump sum after receiving the goods. Borrowing: material procurement-tax payable for material A: 200,000 yuan-value-added tax payable (input tax): 34,000 yuan loan: bank deposit134,000 yuan (one-time accounting of input tax) accounts payable100,000 yuan. In February and September, product A was received and put into storage. Borrow: raw material-material A 200,000 loan: material procurement-material A 200,000 March and September, 15, and issue a transfer check to pay the remaining amount of product A. Borrow: accounts payable 100000 loan: bank deposit 100000. Thank you!