購入商品時：nbsp借：庫存商品nbsp 60000 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp應(yīng)繳稅費(fèi)——應(yīng)繳增值稅——進(jìn)項(xiàng)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