VAT TAX LEAVES A BALANCE ON AP ACCRUAL ACCOUNT

[wenjie]

Some RECEIPT eaves balance on AP Acrual
when invoice matched
so it raise inbalance in journal which import from purchasing and payable

On receipt:
DB Receiving $1050
CR A/P Acrual Account Po price + Non Recoverable Tax $1050

On Invoicing:
DB A/P Accrual Account PO Price $1000
DB (TAX) $50
CR AP Liability $1050

is there any wrong on my setting , or how to handle this matter