２００１年１０月，某国税机关对一农业产品商贸公司进行税收检查时发现，该企业“应付账款”某明细账户情况有些异常，除以现金支付外，还转账划入某酒店２．２万元。于是，税务人员查阅了以前年度的账簿凭证。这是一笔大宗花生收购业务，会计分录为：借：应交税金———应交 In October 2001, when a taxation authority conducted a tax inspection on an agricultural product commerce and trade company, it found that the detailed account of the “accounts payable” of the enterprise was somewhat abnormal. Except for cash payment, it also transferred 22,000 yuan into a hotel yuan. As a result, tax officers checked the books of previous years vouchers. This is a large acquisition of peanut business, accounting entries as follows: By: Taxes payable --- should be paid