【正文】 0 000確認(rèn)優(yōu)先清償債務(wù)借：應(yīng)付職工薪酬 19 710 193 763 ——應(yīng)交稅費(fèi) 193 763借：清算損益 625 000 85 678應(yīng)付賬款 107 019其他應(yīng)付款 5 170 000　貸：破產(chǎn)債務(wù)——短期借款 ——應(yīng)付票據(jù) 85 678 107 019 ——長(zhǎng)期借款 5 170 000確認(rèn)清算凈資產(chǎn)：借：實(shí)收資本 776 148盈余公積 1 510 2123.A公司在2007年1月1日將一套閑置不用的生產(chǎn)設(shè)備出租給乙公司，租期2年，租金為24 000元。合同約定，2007年1月1日，乙公司先支付一年的租金12000元，2008年1月1日，支付余下的當(dāng)年租金12 000元。12＝1000（元）2007年收租金借：銀行存款 貸：其他業(yè)務(wù)收入——租金收入 其他應(yīng)付款 11 000 1 000 10 000 12 000 1 000分?jǐn)傋饨鸾瑁浩渌麘?yīng)付款 貸：其他業(yè)務(wù)收入 1 000計(jì)提折舊借：其他業(yè)務(wù)成本 貸：累計(jì)折舊 10 000 預(yù)付賬款 貸：銀行存款 1 000 預(yù)付賬款 貸：銀行存款 1 0004.2004年12月1日，M公司與N公司簽訂了一份租賃合同。（2）自2005年1月1日起，每隔6個(gè)月于月末支付租金160000元。（4）該設(shè)備在2005年1月1日的公允價(jià)值為742000元，最低租賃付款額現(xiàn)值為763386元。（6）租賃合同規(guī)定的利率為7%（6個(gè)月利率）（7）租賃期屆滿時(shí)，M公司享有優(yōu)先購買該設(shè)備的選擇權(quán)，購買價(jià)為1000元，估計(jì)該日租賃資產(chǎn)的公允價(jià)值為82000元。M公司（承租人）的有關(guān)資料如下：（1））2004年12月20日，因該項(xiàng)租賃交易向律師事務(wù)所支付律師費(fèi)24200元。 （2）采用實(shí)際利率法確認(rèn)本期應(yīng)分?jǐn)偟奈创_認(rèn)融資費(fèi)用。 （3）采用平均年限法計(jì)提折舊。（5）2008年1月1日，支付該設(shè)備價(jià)款1000元。 （5）編制M公司租期屆滿時(shí)的會(huì)計(jì)分錄。（1）742 000160 00058 101 640 160 00050 109 531 借：長(zhǎng)期應(yīng)付款——應(yīng)付融資租賃款 160 000 160 000借：財(cái)務(wù)費(fèi)用 貸：未確認(rèn)融資費(fèi)用 貸：累計(jì)折舊 12 000 12 000（4）編制M公司支付或有租金的會(huì)計(jì)分錄2006年12月31日借：銷售費(fèi)用 貸：其他應(yīng)付款——N公司 8 7752007年12月31日借：銷售費(fèi)用 貸：其他應(yīng)付款——N公司 貸：銀行存款 貸：固定資產(chǎn)——融資租入固定資產(chǎn)請(qǐng)您刪除一下內(nèi)容，O(∩_∩)O謝謝?。?！2016年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄Basketball can make a true claim to being the only major sport that is an American invention. From high school to the professional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Women39。s games measures in (7576 cm) in circumference, and a women39。s bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be inflated to a pressure sufficient to make it rebound to a height (measured to the top of the ball) of 4954 in ( m) when it is dropped on a solid wooden floor from a starting height of 6 ft ( m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that makes the ball legal in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere mands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, in Springfield, Massachusetts, James Naismith hung two halfbushel peach baskets at the opposite ends of a gymnasium and outlined 13 rules based on five principles to his students at the International Training School of the Young Men39。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。 smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the rules. The YMCA lost interest in supporting the game because 1020 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at schools and colleges and also to the formation of professional leagues. Although basketball was born in the United States, five of Naismith39。 England in 1894。 and Japan in 1900. From 1891 through 1893, a soccer ball was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed less than 20 oz (567 g). The first molded ball that eliminated the need for laces was introduced in 1948。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。s game. Television interest followed the women as well with broadcast of NCAA championship tourneys beginning in the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably bee the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts basketball internationally and has also spurred the women39。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 organized in 1937, and the Basketball Association of America was organized 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 professional leagues were attempted and failed, including the Women39。s World Basketball Association, befo