2借在途物資20000/1.09+2000/1.06=20235.42 應交稅費應交增值稅進項20000/1.09*0.09+2000/1.06*0.06=1764.58 貸銀行存款22000

借原材料620235.42 貸在途物資620235.42

3借原材料50000 貸銀行存款50000

4借銀行存款1130000 貸主營業務收入1000000 應交稅費應交增值稅銷項稅130000

5.借應交稅費-未交增值稅10000 貸銀行存款10000

6.借銀行存款80000 貸其他業務收入80000/1.06=75471.70 應交稅費應交增值稅銷項稅75471.70*0.06=4528.30

7應交增值稅的計算是 130000+4528.30-78000-1764.58=54763.72 借應交稅費-轉出未交增值稅54763.72 貸應交稅費-未交增值稅54763.72

8借稅金及附加100000 貸應交稅費-應交消費稅100000

9借稅金及附加（100000+54763.72）*0.07=10833.46 貸應交稅費-應交城建稅10833.46

10.借稅金及附加（100000+54763.72）*0.03=4642.91 貸應交稅費-應交城建稅4642.91

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