《涉外税务》1996年第7期刊载了开展同志的《税务检查后必须对错帐进行调整》文章。文章认为企业将自制产品用于在建工程时，应按正常的销售业务处理，因而如果企业按成本价借记“在建工程”，贷记“产成品”，那么应按销售价进行调整：借：在建工程贷：匝9税金一应交增值税货 “Foreign-related tax” No. 7, 1996, published comrades to carry out the “tax inspection must be adjusted wrong accounts,” the article. The article concludes that if an enterprise uses self-made products for construction in progress, it should be treated as normal sales business. Therefore, if an enterprise debits the “construction in progress” at cost cost and credits “finished products,” the adjustment should be made according to the selling price: By: Loans under construction loans: turn 9 tax a value-added tax payable goods