题目内容

某企业全年需要材料12600吨，材料单价13200元，由甲、乙两个单位供应。甲单位供应4200吨，全年供应5次，在途日数3天；乙单位供应8400吨，全年供应6次，在途日数5天。该材料的验收日数l天，供应间隔系数70%，整理准备日数3天，保险日数10天。
要求：计算该材料的资金定额。

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&8226;Read the article below about the ASTA.
&8226;In most of the lines 34-45 there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.
&8226;If a line is correct, write CORRECT on your Answer Sheet.
&8226;If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.
ABUNDANT ASTA RESOURCES
Day in and day out, ASTA helps its members with everything from debit memos to bankruptcy claims on against suppliers to applying for Small
34 Business Administration loans. Whatever business problem is facing with you
35 chances are someone at ASTA headquarters can offer the advice or a helping
36 hand. A few months ago, ASTA introduced that the Member Care Center as
37 an improved method of serving its members. The Member Care Center serves
38 as the single source for member record changes, for meeting registrations
39 and information requests. We have begun intensive customer service training
40 of our Member Care team to ensure that they are fully equipped with to
41 answer your questions as more efficiently as possible. Our Member Care team
42 meets early every morning for a briefing report on the ASTA and travel
43 industry news of the day so they are prepared for the various calls that may
44 come in. If the answer or solution lies in other another ASTA department,
45 ASTA has a highly trained staff of professionals are ready to assist you.
Here's just a sample of how ASTA departments service oar members on a daily basis.
(34)

甲公司为乙公司的母公司。
(1)年初有关资料为:乙公司股本800000元,资本公积100000元,盈余公积50000元,未分配利润50000元;甲公司长期股权投资余额700000元,其中对乙公司的股权投资余额为600000元;甲公司拥有乙公司60%的股权;甲公司的期初未分配利润为80000元;甲、乙双方的应收账款分别为40000元、3000元,其中应收对方的金额分别为2000元、1000元;甲、乙双方的存货分别为50000元、35000元,乙公司的存货中有10%是上年从甲公司购入的。
(2)甲、乙公司按应收账款余额的5%计提坏账准备;所得税税率均为33%;甲公司的毛利率为10%,乙公司的毛利率为20%。
(3)本年4月1日甲公司又从其他股东那里购入乙公司10%的股权,投资成本
103165.75元。至此,甲公司对乙公司的股权投资比例达到70%。
(4)本年甲、乙双方利润表的有关资料如下表(假定利润在各月均匀实现)。
(5)甲公司应收丙公司的20000元货款年末经确认确实无法收回;上年末确认无法收回的30000元应收丁公司的货款今年12月初又收回。
(6)甲公司当年营业收入的5%来自于向乙公司销售商品,乙公司当年未向甲公司售货。
(7)甲、乙公司营业收入的赊销比例分别为30%、20%,本年末应收账款余额分别为240000元、100000元,甲公司应收账款余额中应收乙公司的货款占年末余额的2%,乙公司没有应收甲公司的货款。
(8)乙公司当年营业成本的10%是销售自甲公司购入的商品。
(9)甲、乙公司分别按净利润的10%提取盈余公积,并分别宣告分派现金股利60000元、40000元。
(10)甲、乙公司个别现金流量表中“购买商品、接受劳务支付的现金”项目分别为1200000元、800000元。
要求:
(1)编制以甲公司为母公司、以乙公司为子公司的合并会计报表工作底稿中有关的抵消分录;
(2)计算本年度合并资产负债表中“期末数”栏“应收账款”项目的合并数;
(3)计算本年度合并利润表“净利润”项目的合并数;
(4)计算本年度合并利润分配表中“期初未分配利润”项目、“未分配利润”项目的合并数;
(5)计算本年度合并现金流量表中“销售商品、提供劳务收到的现金”项目、“购买商品、接受劳务支付的现金”项目的合并数。

By ______the manufacturing facilities of his company.

试述节目编排的原则。