【正文】 — 累計折舊 4（ 40247。 答：（ 1） 20 5年 M公司銷售甲商品給 N 公司，售價為 100萬元，毛利率為 20％， N公司當(dāng)年售出了其中的 30％，留存了 70％。沒有殘值，乙公司采用直線法計提折舊，為簡化起見，假定 204 年全年提取折舊。s Christian Association (YMCA), which later became Springfield College. Naismith (18611939) was a physical education teacher who 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。 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 Professional Basketball League (WBL) and the Women39。s attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter Doc Meanwell at Wisconsin, Forrest Phog Allen at Kansas, Ward Piggy Lambert at Purdue, and Henry Doc Carlson at Pittsburgh all made significant contributions to the game39。s appeal and Podoloff39。 and two great black teams, the New York Renaissance Five and Abe Saperstein39。 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。 Australia, China, and India between 1895 and 1900。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。 產(chǎn)品銷售時結(jié)轉(zhuǎn)已計提的跌價準(zhǔn)備： 借：存貨跌價準(zhǔn)備 —— 乙產(chǎn)品 1480000 貸：主營業(yè)務(wù)成本 1480000 3. 甲公司是乙公司的母公司。 (4)208 年 N 公司將乙產(chǎn)品全部售出。 （ 3）編制該集團(tuán)公司 2021 年和 2021 年的合并抵銷分錄。 （ 1） Q 公司 2021 年度實現(xiàn)凈利潤 4 000 萬元，提取盈余公積 400 萬元； 2021 年宣告分派 2021年現(xiàn)金股利 1 000 萬元，無其他所有者權(quán)益變動。 P 公司和 Q 公司不屬于同一控制的兩個公司。 （ 2）計算 2021 年 12 月 31 日和 2021 年 12 月 31 日按權(quán)益法調(diào)整后的長期股權(quán)投資的賬面余額。 (3)207 年 N 公司將甲產(chǎn)品全部售出，同時將乙產(chǎn)品留存 90％，賣出 l0％，年末乙產(chǎn)品的可變現(xiàn)凈值為 14 萬元。 甲產(chǎn)品銷售時結(jié)轉(zhuǎn)已計提的跌價準(zhǔn)備： 借：存貨跌價準(zhǔn)備 —— 甲產(chǎn)品 150000 貸：主營業(yè)務(wù)成本 150000 乙產(chǎn)品銷售時結(jié)轉(zhuǎn)售出部分已計提的跌價準(zhǔn)備： 借：存貨跌價準(zhǔn)備 —— 甲產(chǎn)品 37000（ =370000*10%） 貸：主營業(yè)務(wù)成本 37000 同時計提乙產(chǎn)品跌價準(zhǔn)備金： 143*90%14=（萬元） 至此乙產(chǎn)品跌價準(zhǔn)備余額 =37000037000+1147000=148（萬元） (4)20 8 年 N 公司將乙產(chǎn)品全部售出。s games measures in (7576 cm) in circumference, and a women39。 England in 1894。s basketball league in the United States was the National Basketball League (NBL), which debuted in 1898. Players were paid on a pergame basis, and this league and others were hurt by the poor quality of games and the everchanging players on a team. After the Great Depression, a new NBL was anized in 1937, and the Basketball Association of America was anized in 1946. The two leagues came to agree that players had to be assigned to teams on a contract basis and that high standards had to govern the game。s Philadelphia SPHAs (South Philadelphia Hebrew Association)。s rival, the National Basketball League, had existed since the 1930s, had better players, like Mikan of the Minneapolis Lakers, Bob Davies of the Rochester Royals, and Dolph Shayes of the Syracuse Nationals, but operated in much worse facilities and did not do much better at attracting