抵銷分錄：借：營業(yè)收入20000
    貸：營業(yè)成本18400
    存貸 1600
    借：應付賬款20000
    貸：應收賬款
    借：應收賬款 600
    貸：資產(chǎn)減值損失 600
    借：存貨80
    貸：資產(chǎn)減值損失80
    借：遞延所得稅費用(1600*0.25-600*0.25-80*0.15)238
    貸：所得稅費用238