【正文】 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 development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college basketball and allowed it to bee a major spectator sport. In 1929, the rules mittee reversed a decision that would have outlawed dribbling and slowed the game considerably. Five years later, promoter Edward Ned Irish staged the first intersectional twin bill in Madison Square Garden in New York City and attracted more than 16,000 fans. He demonstrated the appeal of major college ball and made New York its center. In December 1936, Hank Luisetti of Stanford revealed the virtues of the onehanded shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Luisetti scored an incredible fifty points against Duquesne, thus ending the East39。s Philadelphia SPHAs (South Philadelphia Hebrew Association)。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 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 basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the game truly exploded because of television exposure. Broadcast of the NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (Kareem AbdulJabbar) became nationally famous at the college level and carried their fans along in their professional basketball careers. The women39。 England in 1894。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 games measures in (7576 cm) in circumference, and a women39。乙公司另行支付了運(yùn)雜費(fèi) 3 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。期末該存貨的可變現(xiàn)凈值為 58 萬元。 (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。 5 6/12） 貸：管理費(fèi)用 4 ② 2021 年抵銷分錄 1）投資業(yè) 務(wù) 借：股本 30000 資本公積 2021 盈余公積 1700 （ 800+400+500） 未分配利潤 13200 （ 9800+50005001100） 商譽(yù) 1000 貸：長期股權(quán)投資 38520 少數(shù)股東權(quán)益 9380 [（ 30000+2021+1700+13200） 20%] 借：投資收益 4000 少數(shù)股東損益 1000 未分配利潤 — 年初 9800 貸：提取盈余公積 500 應(yīng)付股利 1100 未分配利潤 13200 2）內(nèi)部商品銷售業(yè)務(wù) A 產(chǎn)品： 借：未分配利潤 — 年初 80 貸：營業(yè)成本 80 B 產(chǎn)品 借：營業(yè)收入 600 貸：營業(yè)成本 600 借：營業(yè)成本 60 [20（ 63） ] 貸：存貨 60 3）內(nèi)部固定資產(chǎn)交易 借：未分配利潤 — 年初 40 貸：固定資產(chǎn) —— 原價 40 借：固定資產(chǎn) —— 累計折舊 4 貸：未分配利潤 — 年初 4 借：固定資產(chǎn) —— 累計折舊 8 貸：管理費(fèi)用 8 2. M 公司是 N 公司的母公司， 205～