業務5-3 借：原材料-花生油 18800 借：原材料-奶油 16600 借：應交稅費-應交增值稅（進項稅額）5916 貸：應付賬款-愛華油廠41316 業務5-1 借：應付賬款-愛華油廠41316 貸：銀行存款41316 業務3-1 借：原材料-白砂糖6940 借：應交稅費-應交增值稅（進項稅額）1156 貸：銀行存款7956 貸：庫存現金140 業務4 借：應付賬款-愛華油廠70000 貸：銀行存款70000