Borrow: inventory goods (or raw materials, management fees and other subjects)
Taxes payable-VAT payable (input tax)
Loans: bank deposits
2. When the enterprise issues the corresponding invoice:
Debit: bank deposit
Loan: main business income (or other business income subjects)
Taxes payable-VAT payable (output tax)
When an enterprise receives or issues a corresponding invoice, it can handle it through subjects such as "inventory" or "main business income", in which "inventory" is used to account for various commodities in the enterprise's inventory, including finished products and purchased commodities in the inventory. "Main business income" is used to account for the main business income such as selling goods and providing services confirmed by enterprises.