購入商品時：nbsp借：庫存商品nbsp 60000 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp應繳稅費——應繳增值稅——進項稅額nbsp 10200 nbspnspnbspnbspnbspnbsp貸：應付票據70200 2010年5月一日，一個公司無力償付nbspnbspnbsp借：應付票據nbsp 70200 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp應付利息2808nbspnbspnbspnbspnbspnbsp貸：短期借款73008