题目内容
（一）目的: 练习供应过程的核算。（二）资料: 长征公司系增值税一般纳税人，2020年12月份采购业务如下:1.从B 公司购入甲材料400 千克，单价100 元，增值税进项税额为5200元，开出商业汇票一张抵付货款及增值税。2.向下列公司购入甲材料，货款及增值税暂欠:A公司:400 千克，单价100 元，增值税5200 元;C公司:800千克，单价100元，增值税10400元。3.以银行存款支付向A、B、C公司购入甲材料运输费，取得运输费增值税专用发票价款2500元，增值税225元4.上述甲材料已到达，验收入库并按实际成本结转。5.向A 公司购入下列材料，货款及增值税暂欠:乙材料: 2000 千克，单价50元，价款100000 元，增值税13000 元;丙材料: 1000千克，单价60元，价款6000元，增值税7800元。6.以银行存款支付乙材料、丙材料共同发生的运输费不含税价1800元，增值税162元。(运输费按两种材料的重量比例分摊) 。7.以银行存款偿还上项采购所欠A、C 公司的款项。8.上项乙材料、丙材料已到达，验收入库并按实际成本结转。
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