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[目的]通过练习，掌握转出投资和待核销基建支出的核算方法。
[要求]根据下列资料，编制会计分录。
[资料]某非经营性项目建设单位发生下列有关转出投资和待核销基建支出的经济业务：
1． 为项目配套建设一条专用道路，工程竣工后与承包该工程的京海路桥建筑公司办理工程价款结算718000元，并从自筹资金户支付全部工程价款。
2． 专用道路建成后，产权不归属本单位，按规定将该专用道路及其产权移交当地政府的公路管理部门，已办理移交手续。
3． 从自筹资金户支付城市绿化费32000元。
4． 拟兴建的A工程，经过可行性研究，认为该工程的建设不可行，决定取消，结转已发生的可行性研究费45000元。
5． 在建的办公楼土建工程，由于自然灾害造成项目整体报废，其实际成本为916000元，其中：建筑工程投资为778000元，待摊投资为138000元。
6． 下年年初建立新账时，将“转出投资”和“待核销基建支出”科目的上年年末借方余额予以冲销。
一、资料 中国银行郑州支行发生下列有关经济业务：
1． 3月1日，向天津复印机厂购进复印机一台，买价10000元，增值税额1700元，运输费250元，全部款项一并汇付对方。复印机已运到并验收使用。
2． 3月6日，向上海监控设备厂购置监控设备一套，买价30000元，增值税额5100元，运输费420元。款项已汇付该厂，监控设备也已运到并验收入库。
3． 3月8日，监控设备交付安装公司进行安装。
4． 3月15日，签发转账支票支付监控设备的安装费用1500元。
5． 3月16日，监控设备安装完毕，达到预定可使用状态，已验收使用，予以转账。
6． 3月22日，接受长江公司投入房屋一间，已验收使用。投资合同约定该房屋按300000元计量。审核无误后，予以入账。
7． 3月31日，收到浦江汽车厂捐赠的面包车一辆，市场价格为90000元，另签发转账支票支付手续费等相关费用1500元，小汽车已收到，并验收使用。
8． 3月27日，盘盈电脑一台，同类电脑的市场价格为8000元，有6成新，予以入账。
9． 3月31日，盘盈的电脑报经领导批准，予以核销转账。
二、要求编制会计分录。
Please complete the following Sale Confirmation with the given information. On July 4, from the buyer Carters Co. Ltd.: Interested in your Canned Tuna, Model No. 140/98. Please send us your price and minimum order. On July 5, from the seller Hanyang Food Co. Ltd.: Can supply Canned Tuna, Model No. 140/98, at USD 24.00 per carton FOB Shanghai, packed in cartons of 12 cans each, for minimum order of 300 cartons. Reply within 5 days. On July 7, from the buyer: If your price may reduce by 5%, we will place an order for a 20' container. Payment is to be made by T/T on arrival of goods. On July 9, from the seller: Your price is acceptable for a 20' container order, only when the payment is to be made by D/P. On July 11, from the buyer: Your mail of July 9 is confirmed. Please ship the goods on or before the end of November this year from Shanghai to Los Angeles. Hanyang Food Co.Ltd 119 Industry Road, Nantong, Jiangsu, China To: Carters Co. Ltd. S/C No.: SD2345 DATE: July 18, 2019 Sale Confirmation SHIPPING MARK COMMODITY AND SPECIFICATION QUANTITY UNIT PRICE (1) Canned Tuna Model No. 140/98 1,400 cartons (2) PACKING: (3) SHIPMENT: (4) INSURANCE: (5) PAYMENT: (6)
(1) Which payment mode is this draft used for? (2 points) (2) Please list the drawer, drawee, payer and payee respectively. (4 points) (3) When and where was this draft drawn? (2 points) (4) When was this draft to be mature? (2 points)
Please proofread the following Swift Credit with the given terms & conditions in a sale confirmation, and list all requests for amendment. (1) Swift Credit FROM: DBS BANK LTD, TOKYO BRANCH TO: BANK OF CHINA SHANGHAI BRANCH, CHINA 27: SEQUENCE OF TOTAL 1/1 40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER CRE1437 3lC: DATE OF ISSUE 181101 40E: APPLICABLE RULES UCP 600 31D: DATE AND PLACE OF EXPIRY 190131 JAPAN 50: APPLICANT EASTERN TRADING COMPANY OSAKA, JAPAN 59: BENEFICIARY SHANGGHAI DONGHAI TEXTILES TRADING CORP. SHANGHAI, CHINA 32B: CURRENCY CODE, AMOUNT HKD 21 600.00 41A: AVAILABLE WITH.. BY.. ANY BANK BY NEGOTIATION 42A: DRAWEE DBS BANK LTD, TOKYO BRANCH 42C: DRAFTS AT 30 DAYS AFTER SIGHT 43P: PARTIAL SHIPMENTS ALLOWED 44E: PORT OF LOADING/AIRPORT OF DEPARTURE SHANGHAI, CHINA 44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION YOKOHAMA, JAPAN 44C: LATEST DATE OF SHIPMENT 190131 45A: DESCRIPTION OF GOODS AND/OR SERVICES + 67,200 YARDS OF DOVE PRINTED SHIRTING AS PER CONTRACT NO. PS1234 + AT HKD 3 PER YARD CFRC2 KOBE/OSAKA, JAPAN 46A: DOCUMENTS REQUIRED + SIGNED COMMERCIAL INVOICE IN TRIPLICATE + SIGNED DETAILED PACKING LIST IN TRIPLICATE + FULL SET OF CLEAN SHIPPED ON BOARD BILLS OF LADING MADE OUT TO ORDER QUOTING CRE1437, MARKED FREIGHT COLLECT + ONE ORIGINAL MARINE INSURANCE POLICY FOR 130 PCT OF THE TOTAL INVOICE VALUE COVERING FPA AS PER OCEAN MARINE CARGO CLAUSES OF PICC, DATED JANUARY 1, 1981 71B: CHARGES ALL CHARGES AND COMMISSIONS OUTSIDE JAPAN ARE FOR BENEFICIARY'S ACCOUNT (2) Major terms and conditions in the related S/C. 卖 方： 上海东海纺织品贸易公司 SHANGGHAI DONGHAI TEXTILES TRADING CORP. 买 方： 东方贸易公司 EASTERN TRADING COMPANY 商品名称：鸽牌印花细布 DOVE PRINTED SHIRTING 规 格： 30×36, 72×69, 35×42码 数 量： 67,200码 单 价： 每码3.00港元CFR横滨（YOKOHAMA），含佣金2％ 总 金 额： 201,600港元 装 运 期： 2019年1月31号前中国港口至日本横滨，允许分批装运 付款条件： 凭不可撤销、见票后30天付款的远期信用证付款，于装运期前一个月开到卖方并于上述装运期后15天内在中国议付有效。 合同号码： PS1234
With the following information, please quote the unit price on CFRC3 and CIFC3 basis (in USD per set) respectively. Jiqing Export Company offered 400 dozen mens down jackets to an American company. The jackets were purchased at CNY 225 per piece (13% VAT included, tax refunded at the rate of 13%). The charges and expenses involved in the whole transaction included: Inland transport charge: CNY 1200 Commodity certification charge: CNY 200 Export clearance charge: CNY 100 Warehousing charge: CNY 500 Other charges: CNY 700 Ocean Freight: USD 1,020 from Qingdao to NEW YORK Commission: 5% of invoice value Insurance should be covered for 110% of the invoice value at the rate of 0.6%. The expected profit was 10% of the invoice value and the current foreign exchange rate is CNY 7.00/USD.
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