企 业 (一般纳税人 )可以将持有的应收票据背书转让 ,以取得生产经营所需的物资。现行制度规定 ,当发生上述业务时 ,按物资的采购成本借记“在途物资”或“库存商品 (原材料 )”等科目 ,按取得的专用发票上的增值税额借记“应交税金———应交增值税 (进项税额 )”科目 ,贷记“ An enterprise (general taxpayer) may endorse the endorsement of the notes receivable so as to obtain the necessary materials for production and operation. The current system stipulates that in the event of such business, debit “materials in transit” or “inventory of commodities (raw materials)” according to the procurement cost of materials shall be debited according to the value-added tax on the special invoice obtained “ VAT should be (input tax) ”subjects, credit"