購(gòu)入商品時(shí):nbsp借:庫(kù)存商品nbsp 60000 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp應(yīng)繳稅費(fèi)——應(yīng)繳增值稅——進(jìn)項(xiàng)稅額nbsp 10200 nbspnspnbspnbspnbspnbsp貸:應(yīng)付票據(jù)70200 2010年5月一日,一個(gè)公司無(wú)力償付nbspnbspnbsp借:應(yīng)付票據(jù)nbsp 70200 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp應(yīng)付利息2808nbspnbspnbspnbspnbspnbsp貸:短期借款73008