購入商品時:nbsp借:庫存商品nbsp 60000 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp應(yīng)繳稅費——應(yīng)繳增值稅——進(jìn)項稅額nbsp 10200 nbspnspnbspnbspnbspnbsp貸:應(yīng)付票據(jù)70200 2010年5月一日,一個公司無力償付nbspnbspnbsp借:應(yīng)付票據(jù)nbsp 70200 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp應(yīng)付利息2808nbspnbspnbspnbspnbspnbsp貸:短期借款73008