1, installment payment to obtain medical equipment, should be accounted for through the long-term accounts payable account, such as value-added tax general taxpayers to purchase a batch of medical equipment, assuming that all meet the conditions for the recognition of fixed assets, to obtain a VAT invoice indicating that the price of 5,000,000 yuan, the amount of value-added tax 850,000 yuan.
2. Debit: Fixed Assets 5 000000
Tax Payable - VAT Payable (Input Tax) 850 000
Credit: Long-term Payable 5 850 000
In installments:
Debit: Long-term Payable
Credit: Bank Deposits
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