【正文】 s then punished with guarding the book for life by the jade emperor for breaking heaven39。 violence, and lack of suitability for children39。 要求：根據(jù)上述資料，作出 205 年～ 208 年相應的抵銷分錄。 2021 年實現(xiàn)凈利潤 5 000 萬元，提取盈余公積 500萬元， 2021 年宣告分派 2021 年現(xiàn)金股利 1 100 萬元。 要求：（ 1）編制 P 公司 2021 年和 2021 年與長期股權投資業(yè)務有關的會計分錄。 甲產(chǎn)品銷售時結(jié)轉(zhuǎn)售出部分已計提的跌價準備： 借：存貨跌價準備 —— 甲產(chǎn)品 60000（ =12*50%） 貸：主營業(yè)務成本 60000 計提跌價準備： 乙產(chǎn)品： 300*60%143=37（萬元） 甲產(chǎn)品： 58*50%20=9（萬元） 借：資產(chǎn)減值損失 460000（ =370000+90000） 貸：存貨跌價準備 —— 甲產(chǎn)品 90000 存貨跌價準備 —— 乙產(chǎn)品 370000 至此甲產(chǎn)品計提的跌價準備余額 =9+126=15(萬元） (3)20 7 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。s law. In order to pass this holy book to human beings, he would have to get by the antagonist fox. The whole animation is characterized by charming Chinese painting, including pavilions, ancient architecture, rippling streams and crowded markets, which fully demonstrate the unique beauty of China39。s recall these colorful images that brought the country great joy. Calabash Brothers Calabash Brothers (Chinese: 葫蘆娃 ) is a Chinese animation TV series produced by Shanghai Animation Film Studio. In the 1980s the series was one of the most popular animations in China. It was released at a point when the Chinese animation industry was in a relatively downed state pared to the rest of the international munity. Still, the series was translated into 7 different languages. The episodes were produced with a vast amount of papercut animations. Black Cat Detective Black Cat Detective (Chinese: 黑貓警長 ) is a Chinese animation television series produced by the Shanghai Animation Film Studio. It is sometimes known as Mr. Black. The series was originally aired from 1984 to 1987. In June 2021, a rebroadcasting of the original series was announced. Critics bemoan the series39。 (4)208 年 N 公司將乙產(chǎn)品全部售出。 （ 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，無其他所有者權益變動。 （ 2）計算 2021 年 12 月 31 日和 2021 年 12 月 31 日按權益法調(diào)整后的長期股權投資的賬面余額。 甲產(chǎn)品銷售時結(jié)轉(zhuǎn)已計提的跌價準備： 借：存貨跌價準備 —— 甲產(chǎn)品 150000 貸：主營業(yè)務成本 150000 乙產(chǎn)品銷售時結(jié)轉(zhuǎn)售出部分已計提的跌價準備： 借：存貨跌價準備 —— 甲產(chǎn)品 37000（ =370000*10%） 貸：主營業(yè)務成本 37000 同時計提乙產(chǎn)品跌價準備金： 143*90%14=（萬元） 至此乙產(chǎn)品跌價準備余額 =37000037000+1147000=148（萬元） (4)20 8 年 N 公司將乙產(chǎn)品全部售出。s natural scenery. Pleasant Goat and Big Big Wolf【喜洋洋與灰太狼】 Pleasant Goat and Big Big Wolf (Chinese:喜羊羊與灰太狼 ) is a Chinese animated television series. The show is a