【正文】 The size of the local gym dictated the number of players。 計提跌價準(zhǔn)備： 100*70%58=12（萬元） 借：資產(chǎn)減值損失 120210 貸：存貨跌價準(zhǔn)備 —— 甲產(chǎn)品 120210 (2)20 6 年 M 公司銷售乙商品給 N公司，售價為 300 萬元，毛利率為 15％， N公司留存 60％，對外售出 40％，年末該存貨的可變現(xiàn)凈值為 143 萬元。 Q 公司 2021 年對外銷售 A 產(chǎn)品 40 件，每件售價 6 萬元； 2021 年對外銷售 B 產(chǎn)品 80 件，每件售價 7 萬元。 2021 年 P 公司出售 100 件 B 產(chǎn)品給 Q 公司，每件售價 6 萬元，每件成本 3 萬 元。期末該存貨的可變現(xiàn)凈值為 58 萬元。s five basic principles center on the ball, which was described as large, light, and handled with the hands. Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical contact between players。s World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Almonte, Ontario, invented basketball at the International YMCA Training School in Springfield, Massachusetts, in 1891. The game was first played with peach baskets (hence the name) and a soccer ball and was intended to provide indoor exercise for football players. As a result, it was originally a rough sport. Although ten of Naismith39。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 audiences. In 1948, Podoloff lured the Lakers, Royals, and two other teams to the BAA and proposed a merger of the two leagues for the 1949–1950 season. The result was the National Basketball Association (NBA), with Podoloff its first missioner. The seventeenteam league struggled at first but soon reduced its size and gained stability, in large part because of Mikan39。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 games measures in (7576 cm) in circumference, and a women39。 (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。 P 公司和 Q 公司不屬于同一控制的兩個公司。 （ 3）編制該集團公司 2021 年和 2021 年的合并抵銷分錄。 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。 Australia, China, and India between 1895 and 1900。 and two great black teams, the New York Renaissance Five and Abe Saperstein39。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。 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。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。） 答：（ 1）① 2021 年 1月 1日投資時： 借：長期股權(quán)投資 — Q公司 33000 貸：銀行存款 33000 ② 2021 年分派 2021 年現(xiàn)金股利 1000 萬元： 借：應(yīng)收股利 800（ 1000 80%） 貸：長期股權(quán)投資 — Q 公司 800 借：銀行存款 800 貸：應(yīng)收股利 800 ③ 2021 年宣告分配 2021 年現(xiàn)金股利 1100 萬元： 應(yīng)收股利 =1100 80%=880 萬元 應(yīng)收股利累積數(shù) =800+880=1680 萬元 投資后應(yīng)得凈利累積數(shù) =0+4000 80%=3200 萬元 應(yīng)恢復(fù)投資成本 800 萬元 借：應(yīng)收股利 880 長期股權(quán)投資 — Q 公司 800 貸：投資收益 1680 借：銀行存款 880 貸：應(yīng)收股利 880 （ 2）① 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 =（ 33000800） +800+4000 80%1000 80%=35400 萬元 ② 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 =（ 33000800+800） +（ 800800）+4000 80%1000 80%+5000 80