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4、开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开
5、开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开开桎纈坻夀桎纈坻桎纈坻桎纈坻吀吀獜昀奒愀一挀倀儀攀椀堀眀堀甀欀昀焀甀吀圀栀戀樀氀稀圀最漀倀一樀洀愀渀洀氀氀攀琀焀礀爀砀伀栀炈侙暋聎夀聎她輀幼蝹椰融葦扥獶腑摖佺蒋腟夰罥蘰估蹏忿开开开开圀彙开开开开煢律开开开开开形开开开开开伳炈罺蹓奎虎湦獧婑#160; 贷：银行存款 3、应交消费税 （1）销售需交纳消费税的物资应交的消费税 借：营业税金及附加 贷：应交税费应交消费税 （2）以生产的商品作为股权投资、用于在建工程、油气开发支出、地质勘探支出、非生产机构、赠送他人等，视同销售按规定应交消费税 借：长期股权投资 固定资产
