It is the same as purchasing goods, except that it is not necessary to pay cash or bank deposits, but to reduce accounts receivable. If the compensation value is lower than the original value of accounts receivable, it belongs to debt restructuring. Accounting entries excluding provision for bad debts are as follows:

Borrow: inventory

Taxes payable-VAT payable (input tax)

Non-operating expenses ~ ~ ~ (debt restructuring loss)

Credit: accounts receivable