【正文】 計提跌價準備 萬元 站在 集 團角度 期末乙商品成本 =300*（ 115%） *60%*10%= 萬元 可變現(xiàn)凈值為 14 萬元存貨跌價準備科目應有余額 == 萬元 計提跌價準備前已有余額 =1010*90%=1 萬元所以集團計提跌價準備 萬元 等于公司計提的跌價準備。所以不必對計提的跌價準備作抵消分錄 20x8 年抵消分錄： 乙產(chǎn)品： （ 1） 借：年初未分配利潤 貸：營業(yè)成本 （ 2）借：存貨 27 貸：年初未分配利潤 27 （ 3） 借：期初未分配利潤 貸：存貨 甲公司是乙公司的母公司。 204 年 1 月 1 日銷售商品給乙公司，商品的成本為 100 萬元，售價為 l20 萬元，增值稅率為 l7％，乙公司購入后作為固定資產(chǎn)用于管理部門，假定該固定資產(chǎn)折舊年限為 5 年。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。乙公司另行支付了運雜費 3 萬元。 要求： (1)編制 204～ 207 年的抵銷分錄； (2)如果 208 年末該設備不被清理，則當年的抵銷分錄將如何處理 ? (3)如果 208 年來該設備被清理，則當年的抵銷分錄如何處理 ? (4)如果該設備用至 209 年仍未清理，做出 209 年的抵銷分錄。 答案： 2021 年抵銷分錄 借： 營業(yè)收入 120 貸：營業(yè)成本 100 固定資產(chǎn) ―― 原價 20 借：固定資產(chǎn) ―― 累計折舊 4 ［ 20247。 5］ 貸：管理費用 4 2021 年抵銷分 錄 借：未分配利潤 ―― 年初 20 貸：固定資產(chǎn) ―― 原價 20 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 4 貸：管理費用 4 2021 年抵銷分錄 借：未分配利潤 ―― 年初 20 貸：固定資產(chǎn) ―― 原價 20 借：固定資產(chǎn) ―― 累計折舊 8 貸：未分配利潤 ―― 年初 8 借：固定資產(chǎn) ―― 累計折舊 4 貸：管理費用 4 2021 年抵銷分錄 借：未分配利 潤 ―― 年初 20 貸：固定資產(chǎn) ―― 原價 20 借：固定資產(chǎn) ―― 累計折舊 12 貸：未分配利潤 ―― 年初 12 借：固定資產(chǎn) ―― 累計折舊 4 貸：管理費用 4 (2)如果 208 年末該設備不被清理，則當年的抵銷分錄 借：未分配利潤 ―― 年初 20 貸：固定資產(chǎn) ―― 原價 20 借：固定資產(chǎn) ―― 累計折舊 16 貸：未分配利潤 ―― 年初 16 借：固定資產(chǎn) ―― 累計折舊 4 貸：管理費用 4 (3)如果 208 年來該設備被清理， 借：未分配利潤 ―― 年初 4 貸：管理費用 4 (4)如果該設備用至 209 年仍未清理 借：未分配利潤 ―― 年初 20 貸：固定資產(chǎn) ―― 原價 20 借：固定資產(chǎn) ―― 累計折舊 20 貸：未分配利潤 ―― 年初 20 ag an employment tribunal clai Emloyment tribunals sort out disagreements between employers and employees. You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think th at you have been dismissed unfairly. For more informu, take advice from one of the anisations listed under Fur ther help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the anisations listed under Further help. ation about dismissal and unfair dismissal, see Dismissal. You can make a claim to an employment tribunal, even if you haven39。t appealed against the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal. Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept i. If you are worried about how the time limits apply to you If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as a damagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case. You are clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by e mail, click on nearest CAB. For more information about making a claim to an employment tribunal, see Employment tribunals. The (lack of) air up there Watch m Cay man Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Ya ya