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资料:古龙公司为增值税一般纳税人,2007年7月份的有关业务如下: 1.采购员寻欢预支采购所需经费15000元,开现金支票付出。 2.采购员寻欢采购回来报销,本次采购支出如下:材料买价10000元,增值税1700元,差旅费300元,冲销其原借款,余款以现金交回。 3.开转账支票支付上述材料的运杂费500元,同时材料验收入库,按其实际成本转账。 4.企业在建工程领用库存商品成本15000元,该商品售价为20000元,适用的增值税税率为17%。 5.A公司2007年7月2日以现金购入B公司股份20000股,每股价格15元,购入过程中支付相关税费2000元,并准备长期持有。 6.公司本月购入甲公司普通股5000股作为短期投资,每股买价13元,其中含已宣告但尚未支付的现金股利0.50元,另支付相关税费1000元。 要求:根据上述资料编制会计分录。
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