Debit: the bank deposit is 6,543,800 yuan.
Loan: accounts receivable (accounts received in advance)1100,000 yuan.
The other party issues a special VAT invoice of 660,000 yuan.
Debit: Accounts receivable (accounts received in advance) 660,000 yuan.
Loan: income from main business is 56.4 1.
Loan: Taxes payable-VAT payable (output tax) 9.59
In fact, the income tax should be recognized when the payment is received and the processing is provided.
Borrow: raw materials 54.70
Borrow: Taxes payable-VAT payable (input tax) 9.30
Loan: income from main business 54.70
Loan: Taxes payable-VAT payable (output tax) 9.30