Missed the track of revenue recognition and cost carry-over.

Second, borrow bank deposits and lend inventory goods.

I don't think so. Generally speaking, inventory goods will be carried forward to operating costs.

If goods in stock are exchanged for things, the income from bank deposits should also be recorded as operating income.

Third, borrow bank deposits to borrow inventory goods.

I thought you didn't receive the invoice. Receipt of invoice: Debit: Taxes payable for goods in stock-VAT payable (input tax) Loan: Material procurement.

4. Can both borrowers and borrowers be bank deposits?

Answer: The entry in which both the borrower and the lender have cash on hand or bank deposit is debit: cash on hand loan: bank deposit (this economic business is to withdraw cash and prepare bank payment voucher) or debit: bank deposit loan: cash on hand (this economic business is to deposit and prepare cash payment voucher). These two types of businesses only need to prepare payment vouchers, and do not need to prepare payment vouchers, because this is a business of mutual transfer between cash and banks. If the receipt voucher is prepared, it will lead to over-entry, while the transfer voucher means that the loan in the entry does not involve cash on hand or bank deposits, so this kind of economic business can prepare the transfer voucher.