购入商品时：nbsp借：库存商品nbsp 60000 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp应缴税费——应缴增值税——进项税额nbsp 10200 nbspnspnbspnbspnbspnbsp贷：应付票据70200 2010年5月一日，一个公司无力偿付nbspnbspnbsp借：应付票据nbsp 70200 nbspnbsnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp应付利息2808nbspnbspnbspnbspnbspnbsp贷：短期借款73008