某化工厂，一般纳税人，主要生产炳酸剂。国税局检查其上年度纳税情况，发现将炳酸剂设备改扩建工程所用小数额物资直接计入“制造费用”帐，领用大数额物资则直接计入“待摊费用”帐，然后再分摊计入“制造费用”帐，同时将炳酸剂设备改造工程耗用物资进项税金士部抵扣。炳酸 A chemical plant, the general taxpayer, the main production of acid-based agent. The IRS inspected its previous year’s tax payment and found that the small amount of materials used in the renovation and expansion project of the acid-base equipment was directly charged to the “manufacturing expense” account, and the large amount of material used was directly charged to the “prepaid expenses” account and then apportioned Included in the “manufacturing costs” account, at the same time will Bing acid equipment transformation project consumption tax deduction of input tax department. Bing acid