1借应交税费未交增值税25500 贷银行存款25500 2借库存商品500000 应交税费应交增值税进项税65000 贷应付票据565000 3借应付职工薪酬565000 贷库存商品500000 应交税费应交增值税进项税转出65000 4借应收账款904000 贷主营业务收入800000 应交税费应交增值税销项税104000 5借营业外支出358500 贷库存商品300000 应交税费应交增值税销项税58500 6借委托加工物资10000 应交税费应交增值税进项税1300 贷银行存款11300 还有计算3月的应交增值税104000+58500-1300 借应交税费转出未交增值税 贷应交税费未交增值税