题目内容

凡要求计算的题目，均须列出计算过程；计算结果出现小数的，均保留小数点后两位小数。
甲企业的部分商品委托其他单位销售，发生如下业务：
(1)委托乙企业代销200件商品，销售价(不含税)150元/件，实际成本100元/件。
(2)甲企业收到代销清单，代销商品已全部售出。
(3)乙企业按不含税销售额的10%收取代销手续费，并向甲企业结清代销款。
要求：
根据上述业务(1)～(3)，编制甲企业委托代销的有关会计分录。(两企业均为增值税一般纳税人，增值税税牢为17%)

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听力原文：Woman: Excuse me. I came to look at the apartment you have advertised in the paper.
Man: Fine. Do you smoke or drink'？
Woman: No. Why？
Man: We don't allow that in our apartments. Are you a working girl？
Woman: Yes, I have a full-time job in the commercial bank.
Man: OK. Let's go and take a look. We have two actually, 101 and 222. They are both two-bedroom, apartments.
Woman: Oh, I did not notice that in the ad. I'm going to be living alone so that's too big.
Man: Don't worry. We do have a one-bedroom that will be empty in a week. 211.
Woman: Can I see that one now？
Man: I think it's OK. Miss King is out.
Woman: How much does the apartment rent for？
Man: $150 a month. And there is a one-month deposit. Of course you will get that back if the apartment is in good condition when you move out.
Woman: That is a little more than I was planning for. I was thinking of $130 a month.
Man: That's a deal. Come on in. The equipments are newly bought, such as the stove and refrigerator. but you have to pay the bills. Can you make a deposit today？
Woman: Yes. My phone number is 83511854. If you have problems, just call me.
The girl is working in the: (1)
The room number the girl will rent: (2)
The price to be paid is: (3)
The girl's phone number is: (4)
(1)