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万达公司为增值税一般纳税企业，适用的增值税税率为17%。2002年8月30日，万达公司和明洁公司签订协议，向明洁公司销售一批商品，增值税专用发票上注明销售价格为200万元，增值税额为34万元。协议规定，万达公司应在11月30日将所售商品购回，回购价为215万元（不含增值税额）。商品已发出，贷款已收到。假定：①该批商品的实际成本为170万元；②不考虑其他相关税费；③款项均以银行存款结算。要求：（1）编制万达公司发出商品时的会计分录。（2）编制万达公司9月30日和10月31日计提利息的会计分录。（3）编制万达公司11月30日回购商品的会计分录。
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A 500-year-old world map that was the first to name a newfound continent west of Europe "America" was sold for one million dollars at an auction(拍卖) in Christie’’s in London. Charles Frodshan, a London book and manuscript dealer, bought the map for 545,600 pounds during bidding at Christie’’s. Christie’’s said the map was also the first printed portrayal(肖像图) of the Earth as a globe, the first that distinguishes North and South America individually, and the first complete picture of the Pacific Ocean. Printed in 1507 by the German geographer Martin Waldseemuller, the map is just one of five in existence and had been expected to sell for between 500,000 and 800,000 pounds. The document, which is the most important article in the sale of maps, atlases and globes by Christie’’s, was discovered in February 2003 after a European collector realized that it was one of the maps in his collection. "This is one of the most exciting discoveries of my career, and represents the peak in the history of map making... This simple sheet of paper holds so many new and anticipated discoveries, all created with an enormous leap of faith by a venerable geographer in a small town in Lorraine (eastern France)," said Tom Lamb, director of the auction house’’s book and manuscript department, in a statement. Most history documents credit the Genoa-born explorer, Christopher Columbus, with being the first European to discover the so-called New World of North and South America in 1492, but he was convinced it was part of Asia. A second Italian, Amerigo Vespucci, actually argued that the landmass to the west of Europe was a whole new continent. Until the map’’s publication, the layout of the world had been based on the knowledge of the ancient Greeks. But in 1505, Rene II, the Duke of Lorraine ordered a group of scholars led by Waldseemuller to draft a new world map. He gave them a French translation of Vespucci’’s travels and as a result, the scholars decided to name the new landmass "America" after the traveler’’s first name. What was the most special about die map sold at an auction in London
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