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2014年7月，甲公司当月应发工资1000万元，其中：生产部门生产工人个资600万元，生产部门管理人员工资100万元，管理部门管理人员工资200万元，研发人员工资100万元。根据甲公司所在地政府规定，甲公司应当按照职工工资总额的10%、8%、2%和1.5%计提并缴存医疗保险费、住房公积金、工会经费和职工教育经费。根据上述资料，不考虑其他因素影响，下列有关货币性薪酬的会计处理，不正确的是______。
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因M产品在使用过程中产生严重的环境污染，甲公司自2014年12月31日起停止生产该产品，当日M产品库存为零。生产M产品的机器设备为甲公司于2012年1月1日以经营租赁方式租入，租期5年，甲公司与租赁公司签订不可撤销的租赁合同，年租金为120万元。 假定合同规定，如果甲公司提前退租，不需要支付剩余年限的租金，但需要支付违约金总额为100万元。该事项对甲公司2014年度利润总额的影响为______。
Our ape-men forefathers had no obvious natural weapons in the struggle for【1】in the open. They had neither the powerful teeth nor the strong claws of the big cats. They could not【2】with the bear, whose strength, speed and claws【3】an impressive " small fire" weaponry. They could not even defend themselves【4】running swiftly like the horses, zebras or small animals. If the ape-men had attempted to compete on those terms in the open, they would have been【5】to failure and extinction. But they were【6】with enormous concealed advantages of a kind not possessed by any of their competitors. In the search【7】the pickings of the forest, the ape-men had【8】efficient stereoscopic vision and a sense of color that the animals of the grasslands did not【9】. The ability to see clearly at close range permitted the ape-men to study practical problems in a way that lay far【10】the reach of the original inhabitants of the grassland. Good long-distance sight was【11】another matter. Lack of long-distance vision had not been a problem for forest-dwelling apes and monkeys because the【12】the viewpoint, the greater the range of sight-so【13】they had had to do was climb a tree. Out in the open, however, this simple solution was not【14】. Climbing a hill would have helped, but in many places the ground was flat. The ape-men【15】the only possible solution. They reared up as high as possible on their hind limbs and began to walk【16】. This vital change of physical position brought about considerable disadvantages. It was extremely unstable and it meant that the already slow ape-men became【17】still.【18】, they persevered and their bone structure gradually became【19】to the new, unstable position that【20】them the name Homo erectus, upright man.
2014年11月A公司与B公司签订销售合同，约定于2015年2月向B公司销售100件产品，合同价格为每件50万元。如A公司单方面撤销合同，应支付违约金1600万元。2014年末产品尚未生产，也未购买原材料，但是市场原材料价格已大幅上升，导致该产品的成本上升至每件60万元。A公司的所得税税率为25%，假定税法规定，上述合同损失可于实际发生时税前扣除。下列关于A公司2014年末的会计处理的表述中，正确的是______。
A公司从乙银行取得贷款900万元，甲公司为其担保本息和罚息总额的70%，A公司逾期无力偿还借款，被乙银行起诉，甲公司成为第二被告，乙银行要求甲公司与被担保单位共同偿还贷款本息1050万元，并支付罚息97.5万元，当期期末该诉讼正在审理中。甲公司估计承担担保责任的可能性为90%，且A公司无偿还能力。期末甲公司应确认的预计负债是______。
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