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【简答题】
甲公司2014年1月资产、负债和所有者权益账户期初余额如下(单位:元)。 该公司2014年1月发生了以下的经济业务。 (1)从银行取得短期借款10000元,存入银行。 (2)采购员出差预借差旅费800元,以现金支付。 (3)管理部门购买办公用品500元,以现金支付。 (4)收回应收账款20000元存入银行。 (5)购入A材料一批,价款40000元,增值税6800元,材料已验收入库,款项尚未支付。 (6)生产车间制造产品领用材料10000元。 (7)以银行存款偿还应付账款40000元。 (8)收到投资者投入货币资金10000元,存入银行。 (9)购入生产设备一台,价值65000元,款项已用银行存款支付。 (10)采购员报销差旅费850元,以现金支付其垫付付款。 要求:编制上述业务的会计分录。
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