[案例]某客车厂为增值税一般纳税人,2001年5月18日销售1辆大型客车给某南方汽车销售公司。开具的专用发票上注明的价款为7.8万元,税款为1.326万元,价税合计9.1260万元。南方汽车销售公司当时固定资金紧张未付货款,双方商定于2001年6月30目前将货款付清,同时支付资金占用费2340元。客车厂5月开票做销售时进行了如下账务处理: 借:应收账款 91 260 [Case] ​​A bus depot is a general VAT payer. On May 18, 2001, a large passenger bus was sold to a southern automobile sales company. The invoice issued on the invoice price of 78,000 yuan, 13.66 million yuan tax, the total price of 91,660,000 yuan. At that time, the South Car Sales Company was unable to pay the fixed-capital funds. Both parties agreed that the purchase price will be paid on June 30, 2001, and the occupation fee of 2,340 yuan will be paid at the same time. Passenger car factory in May to do the following billing invoices processing: By: Accounts receivable 91,260