1. When the company purchases goods and obtains the corresponding invoice:

Borrow: raw materials (or inventory items, etc.)

Taxes payable—— Value-added tax payable (input tax)

Credit: Accounts payable - company name

2. When the company pays by wire transfer:

Debit: Payable Account - company name

Credit: bank deposit

3. When there is a corresponding handling fee for wire transfer:

Debit: financial fee - handling fee< /p>

Credit: Bank deposit

When a company purchases goods and obtains corresponding invoices, it should set up accounts such as "raw materials" and "taxes payable - value-added tax payable (input tax)" "account accounting; for wire transfer payments made by a company, the debit account of "Accounts Payable" should be set up; when wire transfer fees are involved, the "Financial Expenses" account should be set up for accounting.