<p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>借：其他应付款20 000</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　销售费用　10 000</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　应交税费&mdash;&mdash;应交增值税（进项税额） 3 900</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　贷：银行存款　33 900</span></p>

<p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>借：应付账款　30 000</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　应交税费&mdash;&mdash;应交增值税（进项税额） 3 900</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　贷：银行存款　33 900</span></p>

<p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>借：应付账款　20 000</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　销售费用　10 000</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　应交税费&mdash;&mdash;应交增值税（进项税额） 3 900</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　贷：银行存款　33 900</span></p>

<p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>借：销售费用　30 000</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　应交税费&mdash;&mdash;应交增值税（进项税额） 3 900</span></p><p style='font-family: "microsoft yahei"; box-sizing: border-box; margin: 0px 0px 16px; padding: 0px; border: 0px none; list-style: none; color: rgb(33, 37, 41); font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;'><span style='font-family: "microsoft yahei"; box-sizing: border-box; font-size: 16px;'>　贷：银行存款　33 900</span></p>