Borrow: inventory (excluding tax)
Credit: Accounts payable - xx unit valuation payable
Invoices arrive after the whole amount of the charge back to do the opposite accounting entries.
When the goods arrive invoice has not yet arrived and has been paid part of the purchase price, after the payment of the entry
Borrow: prepaid accounts - XX unit
Credit: bank deposits (cash)
When the goods arrive
Borrow: inventory - XX goods
Accounts payable - XX unit valuation of the accounts payable
Until the receipt of the goods is complete, the invoice comes after , make a charge-off entry and reverse the prepaid accounts and inventory.
In the case where the invoice has arrived but the goods have not, the accounting will be "goods in transit", according to the amount of the invoice:
Borrow: Goods in Transit
Taxes and Charges Payable - VAT Payable (Input Tax)
Credit: Relevant Accounts
When the goods arrive:
The invoice will be issued to the customer at the time of receipt of the invoice, and the invoice will be paid to the customer. When the materials arrive:
Borrow: raw materials (or inventory goods)
Loan: materials in transit