进项税额允许抵扣情况下，企业购进物资，借记“在途物资”或“原材料”，按当月未认证的可抵扣增值税额，借记“应交税费—应交增值税（进项税额)”科目，按实际支付的金额，贷记“银行存款”等科目。

答案查看网，轻松搜题/搜资源

【判断题】【消耗次数：1】

① 正确

② 错误

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