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2014年甲公司有关待执行合同的资料如下：2014年10月甲公司与乙公司签订合同，约定甲公司应于2015年3月将生产的A产品销售给乙公司，A产品合同价格为100万元，乙公司应预付定金50万元，如甲公司单方面撤销合同，应双倍返还定金。由于2014年末原材料市场价格大幅度上升等因素，使得A产品成本超过财务预算，至2014年末A产品已完工并验收入库，A产品成本为120万元。至2014年末A产品市场价格上升，A产品的公允价值为130万元，假定不考虑销售税费。2014年末甲公司收到乙公司预付的定金50万元。下列有关甲公司对该销售合同会计处理的表述中，正确的是______。
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下列对“或有资产”正确的处理方法是______。
"Europe needs to import to export. " That is the slogan of the European Commission"s new strategy for securing its economic place in the world, unveiled this week by Peter Mandelson, the European Union"s commissioner for trade. The soundbite, of course, gets the economics precisely backwards: exports are the price a country must pay for its imports; Europeans toil away making stuff for others to consume only so they can in turn get their hands on the fruits of foreign labours. But the slogan does capture two awkward truths European exporters must now confront. First, only by offering to open its own markets can the EU hope to persuade foreign countries to open theirs. But with the collapse of the Doha round of trade talks, it is not obvious to whom the Europeans should make their offers. Second, European companies are now part of elaborate global supply chains. Clumsy efforts to protect some of them from foreign competition deprive others of the cheap inputs they need to thrive in world markets. The new trade strategy looks at both of these dilemmas, among others. Though Mr Mandelson insists that he remains wedded to multilateral negotiations at"the World Trade Organisation, he also fancies pursuing a bit on the side with other willing trade partners. The EU will pick its partners according to three criteria: do they offer a big, growing market Are they cutting deals with America or Japan And are they guilty of deterring European companies, either repelling them at the border with high tariffs, or bogging them down in cumbersome rules and regulations The strategy names ASEAN, South Korea, India and Russia as priorities, as well as two regional blocks, Mercosur and the Gulf Co-operation Council, that it is already courting. The EU will reveal its plans for China at the end of the month. The strategy also proposes to look again at how the EU protects its own borders, because its favored weapons are prone to backfire. For example, EU ministers decided this week to slap antidumping duties on leather shoes from Vietnam and China, which threaten shoemakers in Italy, Portugal and Spain. But the duties are opposed by Europe"s own retailers and some of its sportswear makers. Letting Asian workers stitch and glue sports shoes makes it possible for such firms to employ Europeans to design and market them. Mr Mandelson presented his strategy as a way to help the EU become more competitive. Opening up to foreign rivals is, of course, an excellent way to foster competition in cloistered domestic industries. A pity then that most of his concrete proposals were about conquering markets abroad, and that the EU is still so ready to raise its defences at home. According to the Paragraph 1, how can Europeans get their hands on the fruits of foreign labours
甲公司为一上市公司，主要从事房地产开发业务。2015年，为甲公司进行工作的人员有：a水电设计师，按设计图纸的次数与甲公司结算工资，业余时间自由支配；b园艺师，为甲公司的子公司丙公司的全职员工，偶尔会送一些文件给甲公司管理层；c装修工人，通过乙中介公司领取报酬；d绿化工人，临时受雇于甲公司。则上述人员在为甲公司提供服务期间不属于甲公司的职工的是______。
甲公司有500名职工，从2014年起实行累积带薪缺勤制度，该制度规定，每个职工每年可享受6个工作日带薪病假，未使用的病假只能向后结转一个日历年度，超过1年未使用的权利作废，不能在职工离职时获得现金支付。2014年12月31日，每个职工当年平均未使用年休假为2天半，甲公司预计2015年有400名职工将享受不超过6天的带薪病假，剩余的100名职工每人将平均享受7天半休假，假定这100名职工全部为公司销售部门销售人员，该公司平均每名职工每个工作日工资为200元。则甲公司在2014年末因累积带薪缺勤应确认的职工薪酬为______。
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