Lend 500,000 yuan to China Construction Bank Beijing Chengbei Sub-branch for accounting entries.
1, pay the acceptance fee, borrow: financial fee-handling fee 17.55 loan: bank deposit 17.552, and borrow: 400,000 tax payable for raw materials-VAT payable-input tax 68,000 bank deposit 32,000 loan: notes payable-bank acceptance bill 500 when purchasing materials. Borrowing: 300,000 yuan in other monetary funds: 3,000,004 yuan in bank deposit, remitted to Guangzhou Construction Bank, borrowing: 50,000 yuan in bank deposit: 50,000 yuan in bank deposit: 40,000 yuan in tax payable on raw materials-6,800 yuan in value-added tax payable-6,800 yuan in input tax: 3,200 yuan in bank deposit: 3,200 yuan in bank deposit-32,005 yuan in Guangzhou Construction Bank loan.