Company A purchases one piece of equipment that needs to be installed for a price of 100,000 yuan, 17,000 yuan of value-added tax, 3,000 yuan of transportation costs and 5,000 yuan of installation costs ......
Borrow: construction in progress 107790 (100000+5000+(3000-3000*7%)
Taxes payable - VAT payable (input tax) 17210 (17000+3000*7%)
Credit: bank deposit 125000 (100000+17000 +5000+3000)