Credit: cash 2000
2. Borrow: materials in transit 164902.56
Debit: Taxes payable-VAT payable-input tax 27897.44
Loan: funds in other currencies 192800.
3. Discounted interest =100000 * (3%/360) * 85 = 7083.33.
Net discount =100000-7083.33 = 992916.67.
Debit: bank deposit 3329 16.67.
Debit: financial expenses 7083.33
Credit: notes receivable 1000000.
4. Debit: accounts receivable of 335,000 yuan.
Loan: income from main business is 286,324.79.
Credit: tax payable-VAT payable-output tax 4538+0.
Note: The amount of advance payment is not given in question 4. If the advance payment is given, this accounting entry should offset the advance payment, and the balance should be recorded in the "accounts receivable" account.
5. Borrow: raw materials
Debit: other receivables 1 193.40
Lending: materials in transit
Note: the unit price of special plywood is not given in question 5, so this amount cannot be filled in this accounting entry.