4．[参考答案]

    (1)借：应收账款                                                  117

          贷：主营业务收X                                               100

              应交税金——应交增值税(销项税额)                           17

       借：主营业务成本                                               85

          贷：库存商品                                                   85

       借：银行存款                                                  116

            财务费用                                                   1

          贷：应收账款                                                  117

    (2)借：主营业务收                                                 10

           应交税金——应交增值税（销项税额）                        1.7

    贷：其他货币资金——银行本票                                    11.7

(3)借：应收账款                                                 17.55

    贷：主营业务收A                                                  15

        应交税金——应交增值税(售项税额)                            2.55

    借：劳务成本                                                 20

       贷：应付工资                                                   20

    借：主营业务成才                                             20

       贷：劳务成小                                                   20

 (4)借：委托代销商品                                            180

       贷；库存商品                                                  180

    借：应收账款                                                 46.8

       贷：主营业务收入                                               40

           应交税金——应交增值税(销项税额)                          6.8

    借：主营业务成本                                             36

        贷：委托代销商品                                              36

 (5)借：银行存款                                                 40

        贷：预收账款                                                  40

 (6)借：主营业务收入                                             100

        应交税金——应交增值税(销项税额)                          17

    贷：银行存款                                                     116

        财务费用                                                       1

 (7)借：在建工程                                                 359.5

    贷：原材料                                                       100

        库存商品                                                     200

        应交税金——应交增值税(进项税额转出)                          17

        ——应交增值税(销项税额)                                    42.5

五、案例题

评分标准：

第一类(10-20分)：问题识别准确，分析有据，表述清楚。

第二类(5-9分)：问题识别基本准确，并能对其进行一般性分析。

第三类(1-4分)：不能识别问题所在，表述含混。