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Tax accounting topics.
Select option C, and the resolution is as follows:

194400/800=243

243* 1 100=267300 (yuan)

267300* 17%=4544 1 (yuan)

When selling commodity A:

Debit: accounts receivable? 3 1274 1

? Loan: income from main business? 267300

? Taxes payable-VAT payable (output tax) 4544 1

Concurrent carry-over cost

Borrow: the main business cost? 194400

Loan: goods in stock 194400

2. When the project receives commodity A:

Borrow: Construction in progress? 54285

Loan: inventory goods? 44000

Taxes payable-VAT payable (output tax)10285 (44000/800 *11000 *17% =10285)

3. When donating:

Borrow: non-operating expenses? 9870

Credit: 8000 in stock

Taxes payable-VAT payable (output tax)1870 (8000/800 *1000 *17% =1870)