【正文】 was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the handeye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismith39。s original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893。 its construction and size of 30 in (76 cm) were ruled official in 1949. The rulesetters came from several groups early in the 1900s. Colleges and universities established their rules mittees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rulemaking responsibilities for junior colleges, colleges, and the Armed Forces, with a similar mittee holding jurisdiction over women39。s game by recognizing it as an Olympic event in 1976. Again, television coverage of the Olympics has been exceptionally important in drawing attention to international teams. The first professional men39。s Professional Basketball League (WBL) and the Women39。 under these premises, the two joined to form the National Basketball Association (NBA) in 1949. A rival American Basketball Association (ABA) was inaugurated in 1967 and challenged the NBA for college talent and market share for almost ten years. In 1976, this league disbanded, but four of its teams remained as NBA teams. Unification came just in time for major television support. Several women39。s game changed radically in 1971 when separate rules for women were modified to more closely resemble the men39。 Australia, China, and India between 1895 and 1900。 the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the organization grew rapidly. The size of the local gym dictated the number of players。s ball is in (7274 cm) in circumference. The covering of the ball is leather, rubber, position, or synthetic, although leather covers only are dictated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the ball39。 742 000 1 000借：固定資產(chǎn)——某設(shè)備 11 180（5）編制M公司租期屆滿時(shí)的會(huì)計(jì)分錄2008年1月1日借：長(zhǎng)期應(yīng)付款——應(yīng)付融資租賃款 8 775 貸：銀行存款 148 400 58 （2）編制M公司2005年12月31日計(jì)提本年融資租入資產(chǎn)折舊分錄借：制造費(fèi)用——累計(jì)折舊 58 編制M公司2005年6月30日支付第一期租金的會(huì)計(jì)分錄；日期租金未確認(rèn)融資費(fèi)用應(yīng)付本金減少額應(yīng)付本金余額 （4）編制M公司支付或有租金的會(huì)計(jì)分錄；要求：（1）編制M公司2005年6月30日支付第一期租金的會(huì)計(jì)分錄；（2）編制M公司2005年12月31日計(jì)提本年融資租入資產(chǎn)折舊分錄；（8）2006年和2007年兩年，%向N公司支付經(jīng)營(yíng)分享收入。（3）該設(shè)備的保險(xiǎn)、維護(hù)等費(fèi)用均由M公司承擔(dān)，估計(jì)每年約為12000元。 貸：預(yù)付賬款 12 000分?jǐn)傋饨鸾瑁褐圃熨M(fèi)用 1 0002008年付租金借：制造費(fèi)用 11 000 1 000 1 000 貸：累計(jì)折舊要求：做承租方和出租方雙方的核算。 710 296　貸：利潤(rùn)分配——未分配利潤(rùn) ——其他應(yīng)付款 ——應(yīng)付賬款 貸：優(yōu)先清償債務(wù)——應(yīng)付破產(chǎn)清算費(fèi)用 貸：優(yōu)先清償債務(wù)——應(yīng)付職工薪酬 應(yīng)交稅費(fèi) 破產(chǎn)債務(wù) 22 000450 000確認(rèn)抵消債務(wù)借：應(yīng)付賬款借：長(zhǎng)期借款 36 30050 000固定資產(chǎn) 1 443 318109 880其他貨幣資金貸：現(xiàn)金 210 212446 124破產(chǎn)資產(chǎn)——在建工程 （6）除為3年期的長(zhǎng)期借款提供了擔(dān)保的固定資產(chǎn)外，其余固定資產(chǎn)的原值為656336元，累計(jì)折舊為210212元。甲企業(yè)已提出行使抵銷權(quán)的申請(qǐng)并經(jīng)過(guò)破產(chǎn)管理人批準(zhǔn)。股東權(quán)益合計(jì)資產(chǎn)合計(jì)未分配利潤(rùn)盈余公積無(wú)形資產(chǎn)1031124非流動(dòng)負(fù)債：361473822080短期借款362000交易性金融資產(chǎn) 貸：銀行存款 432 135借：財(cái)務(wù)費(fèi)用 34 920借：財(cái)務(wù)費(fèi)用假設(shè)某投資者看多，2008年6月29日在指數(shù)4 365點(diǎn)時(shí)購(gòu)入1手指數(shù)合約，6月30日股指期貨下降1%，7月1日該投資者在此指數(shù)水平下賣出股指合約平倉(cāng)。 29 000高級(jí)財(cái)務(wù)會(huì)計(jì)作業(yè)三4.23 000 32 000 賬面人民幣余額＝725 000+3 620 0001 442 000+2 160 000＝5 063 000（元） 2 160 000（2）分別計(jì)算7月份發(fā)生的匯兌損益凈額,銀行存款 貸：應(yīng)收賬款 1 442 000 1 444 000 2 892 000 貸：股本(本題不要求寫(xiě)出明細(xì)科目)（1）編制7月份發(fā)生的外幣業(yè)務(wù)的會(huì)計(jì)分錄 ；借：銀行存款(＄500 000)(3)7月20日，對(duì)外銷售產(chǎn)品一批，價(jià)款共計(jì) 200 000美元，當(dāng)日的市場(chǎng)匯率為 1 美元 = 元人民幣，款項(xiàng)尚未收到。 外幣(美元)金額 折算匯率 折合人民幣金額銀行存款 2007年6月 30日有關(guān)外幣賬戶期末余額如下 :1 514 400高級(jí)財(cái)務(wù)會(huì)計(jì)作業(yè)三3.2336 600未實(shí)現(xiàn)資產(chǎn)持有收益240 000留存收益160 000長(zhǎng)期負(fù)債（貨幣性）520 000720 000資產(chǎn)總計(jì)840 000400 000設(shè)備及廠房（凈值）120 00060 000其他貨幣性資產(chǎn)55 000 金額：元項(xiàng)目27年1月1日27年12月31日現(xiàn)金30 000 土地： 已實(shí)現(xiàn)持有損益 =608000376000＝232000（元）固定資產(chǎn)： 單位：元項(xiàng)目27年1月1日27年12月31日現(xiàn)金30 00040 000應(yīng)收賬款75 00060 000其他貨幣性資產(chǎn)55 000160 000存貨200 000240 000設(shè)備及廠房（凈值）120 000112 000土地360 000360 000資產(chǎn)總計(jì)840 000972 000流動(dòng)負(fù)債（貨幣性）80 000160 000長(zhǎng)期負(fù)債（貨幣性）520 000520 000普通股240 000240 000留存收益（1）本年度按歷史成本／名義貨幣編制的資產(chǎn)負(fù)債表、利潤(rùn)表分別如表１、表２所示。608524752047520121441372811881000 27年12月31日100）＝2772（萬(wàn)元）期末數(shù) =155447600＝7944（萬(wàn)元）（2）根據(jù)調(diào)整后的報(bào)表項(xiàng)目重編資產(chǎn)負(fù)債表M公司資產(chǎn)負(fù)債表（一般物價(jià)水平會(huì)計(jì)）100）＝38016（萬(wàn)元）股本期初數(shù) =10000（132247。132）＝24000（萬(wàn)元）存貨期初數(shù) = 9200（132247。 1000（132247。 第四季度物價(jià)指數(shù)125（3）有關(guān)交易資料固定資產(chǎn)為期初全新購(gòu)入，本年固定資產(chǎn)折舊年末提取流動(dòng)負(fù)債和長(zhǎng)期負(fù)債均為貨幣性負(fù)債盈余公積和利潤(rùn)分配為年末一次性計(jì)提。 單位：萬(wàn)元項(xiàng)目年初數(shù)年末數(shù)項(xiàng)目年初數(shù)年末數(shù)貨幣性資產(chǎn)9001000流動(dòng)負(fù)債9 0008 000存貨920013000長(zhǎng)期負(fù)債20 00016 000固定資產(chǎn)原值3600036000股本10 0006 000減：累計(jì)折舊7 200盈余公積5 0006 000固定資產(chǎn)凈值36 00028 800未分配利潤(rùn)2 1002 800資產(chǎn)合計(jì)46 10042 800負(fù)債及