Estimated receipt processing under the following conditions?

Such a situation should be estimated and recorded and cannot be ignored. (This is a formal accounting process. )

1. Loan: raw materials, etc.

Credit: accounts payable-estimated accounts payable

2. After receiving the invoice, make the above entries in red letters and write off the account.

3. Make normal entries according to the amount on the invoice:

Borrow: raw materials, etc

Taxes payable-VAT payable (input tax)

Loans: bank deposits