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【多选题】
某一般纳税人企业,原材料采用实际成本法核算,购买材料取得增值税专用发票,材料未到,货款已经支付,应编制的会计分录是A.
借:在途物资 应交税费--应交增值税(进项税额) 贷:银行存款
B.
借:在途物资 应交税费--应交增值税(进项税额) 贷:其他货币资金
C.
借:原材料 应交税费--应交增值税(进项税额) 贷:银行存款
D.
借:原材料 应交税费--应交增值税(进项税额) 贷:预付账款
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