1. When the enterprise purchases rice as raw material and receives the corresponding invoice:

Borrow: raw materials-rice

Taxes payable-VAT payable (input tax)

Loans: bank deposits

2. When an enterprise purchases rice as an inventory commodity and receives the corresponding invoice:

Borrow: stock goods-rice

Taxes payable-VAT payable (input tax)

Loans: bank deposits

If the enterprise purchases rice as raw material, it should pass the accounting of "raw material"; If the enterprise purchases as inventory goods, it should be accounted for through the "inventory goods" account. If the corresponding input tax amount is involved, it should also be accounted by the subject of "Taxes payable-VAT payable (input tax amount)".