【正文】 971 when separate rules for women were modified to more closely resemble the men39。 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。 Australia, China, and India between 1895 and 1900。s original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893。 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 anization grew rapidly. The size of the local gym dictated the number of players。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。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。s National Basketball Association (WNBA) playoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basketballs range in size from in (7276 cm) in circumference, and in weight from 1822 oz (510624 g). For players below the high school level, a smaller ball is used, but the ball in men39。 要求： (1)編制 204～ 207 年的抵銷分錄； (2)如果 208 年末該設(shè)備不被清理，則當(dāng)年的抵銷分錄將如何處理 ? (3)如果 208 年來(lái)該設(shè)備被清理，則當(dāng)年的抵銷分錄如何處理 ? (4)如果該設(shè)備用至 209 年仍未清理，做出 209 年的抵銷分錄。沒(méi)有殘值，乙公司采用直線法計(jì)提折舊，為簡(jiǎn)化起見(jiàn)，假定 204 年全年提取折舊。 產(chǎn)品銷售時(shí)結(jié)轉(zhuǎn)已計(jì)提的跌價(jià)準(zhǔn)備： 借：存貨跌價(jià)準(zhǔn)備 —— 乙產(chǎn)品 1480000 貸：主營(yíng)業(yè)務(wù)成本 1480000 3. 甲公司是乙公司的母公司。 甲產(chǎn)品銷售時(shí)結(jié)轉(zhuǎn)售出部分已計(jì)提的跌價(jià)準(zhǔn)備： 借：存貨跌價(jià)準(zhǔn)備 —— 甲產(chǎn)品 60000（ =12*50%） 貸：主營(yíng)業(yè)務(wù)成本 60000 計(jì)提跌價(jià)準(zhǔn)備： 乙產(chǎn)品： 300*60%143=37（萬(wàn)元） 甲產(chǎn)品： 58*50%20=9（萬(wàn)元） 借：資產(chǎn)減值損失 460000（ =370000+90000） 貸：存貨跌價(jià)準(zhǔn)備 —— 甲產(chǎn)品 90000 存貨跌價(jià)準(zhǔn)備 —— 乙產(chǎn)品 370000 至此甲產(chǎn)品計(jì)提的跌價(jià)準(zhǔn)備余額 =9+126=15(萬(wàn)元） (3)20 7 年 N 公司將甲產(chǎn)品全部售出，同時(shí)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(wàn)元。 計(jì)提跌價(jià)準(zhǔn)備： 100*70%58=12（萬(wàn)元） 借：資產(chǎn)減值損失 120210 貸：存貨跌價(jià)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(jià)為 300 萬(wàn)元，毛利率為 15％， N公司留存 60％，對(duì)外售出 40％，年末該存貨的可變現(xiàn)凈值為 143 萬(wàn)元。 答：（ 1） 20 5年 M公司銷售甲商品給 N 公司，售價(jià)為 100萬(wàn)元，毛利率為 20％， N公司當(dāng)年售出了其中的 30％，留存了 70％。 (4)208 年 N 公司將乙產(chǎn)品全部售出。同一年， N 公司將上年購(gòu)入期末留存的甲產(chǎn)品售出了 50％，留存了 50％，年末甲存貨可變現(xiàn)凈值 20 萬(wàn)元。期末該存貨的可變現(xiàn)凈值為 58 萬(wàn)元。） 答：（ 1）① 2021 年 1月 1日投資時(shí)： 借：長(zhǎng)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(wàn)元： 借：應(yīng)收股利 800（ 1000 80%） 貸：長(zhǎng)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(wàn)元： 應(yīng)收股利 =1100 80%=880 萬(wàn)元 應(yīng)收股利累積數(shù) =800+880=1680 萬(wàn)元 投資后應(yīng)得凈利累積數(shù) =0+4000 80%=3200 萬(wàn)元 應(yīng)恢復(fù)投資成本 800 萬(wàn)元 借：應(yīng)收股利 880 長(zhǎng)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