Current location - Health Road Network - Medical equipment - What should be the accounting entry for a company that makes hospital CT printers and purchases a copier for manufacturing instruments? Prepayment, tax invoice has not been issued.
What should be the accounting entry for a company that makes hospital CT printers and purchases a copier for manufacturing instruments? Prepayment, tax invoice has not been issued.
When prepayment is made
Borrow: Prepayment --- XX unit
Credit: Bank Deposit
When the goods and invoice arrives
Borrow: Inventory Goods
Taxes and Charges Payable --- Value Added Tax Payable (Input Tax) (small taxpayers do not write this entry)