翻译为英文分录，格式相同：
存货（按98%计价） 19,600
应付账款 19,600
应付账款 19,600
现金 19,600
应付账款 19,600
财务费用-利息支出 400
现金 20,000
Inventory (valued at 98%) 19,600 Accounts Payable 19,600
Accounts Payable 19,600 Cash 19,600
Accounts Payable 19,600 Finance Costs - Interest Expense 400 Cash 20,000
These entries represent the following transactions: 1. Recognition of inventory at 98% of its value, with a corresponding liability to be paid (Accounts Payable). 2. Settlement of the Accounts Payable in full with cash. 3. Payment of an Accounts Payable, including an additional 400 for interest expense, which is recorded under Finance Costs, and the remaining balance settled with cash.
