1.     借：委托加工物资100000 贷：原材料                100000 2  借：委托加工物资  60000        应交税费-消费税     40000        应交税费-增值税-进项 7800 贷：银行存款              107800 3.借：库存商品   160000 贷：委托加工物资   160000