1.借原材料-加30000應交稅費-應交增值稅（進）3900貸銀行存款
2.借原材料-乙1000002B1000=101000
應交稅費-應交增值稅（進）130002B90=13090
貸銀行存款
3.借原材料-A5000
應交稅費-應交增值稅（進）650
貸銀行存款5650
4.借原材料-B200002B1000=21000
應交稅費-應交增值稅（進）26002B90=2690
