题目内容

达仁科技某日发生如下经济业务，编制记账凭证
第一，10日，采购部白雪购电脑5台，每台4 000元，以现金支票支付，票号XJWO01（摘要：购电脑）。
借：库存商品——硬件(124302) 20 000
应交税费——应交增值税（进项税额）(21710101) 3 400
贷：银行存款——工行存款(100201) 23 400
第二，18日，收到兴华集团投资资金10 000美元，汇率1：8.275，转账支票号ZZWOOI（摘要：收到投资）。
借：银行存款——中行存款(100202) 82 750
贷：实收资本(3101) 82 750
第三，22日，采购部白雪采购A材料10吨，每吨5 000元，材料直接入库，货款以银行存款支付，转账支票号ZZW002（摘要：材料采购）。
借：原材料-A材料(121101) 50 000
贷：银行存款——工行存款(100201) 50 000

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