When I was young, my parents ran a snack bar in our small town.One evening in early April, my mother told me to fill in at the snack bar (1) a worker who had the flu. I told her I would mess it up, (2) I had never worked at the bar before. I (3) that instead of making money, I would end up owing it."You can do it," said my mother," (4) , you won’t get much business until lunch. ""But I’ll never remember the orders, and I’m no good (5) money. Please, Mom, don’t (6) me."Then I’ll help you", she said.I shrugged my shoulders. I thought my mother’s (7) was a bad one, but I (8) .When I got to the bar the next day, I found my mother was (9) . Because the weather that day was rainy and cold, people wanted hot snacks and drinks. (10) , I was really slow at taking the orders and making change. The line of people grew, and everybody seemed (11) , I was so nervous that my hands shook, and I (12) a cup into pieces. What a mess! Then my mother came to (13) me, and she also showed me how to make (14) . If someone gave me $ 5 for something that cost $ 3.25, I handed over (15) quarters and a dollar and said, "75 cents makes four dollars, plus one dollar makes five. " Things went more (16) after that.By the end of the day, I could remember orders, (17) the bill, and make change quickly with a smile. I was even a little (18) when the sun came out and dried up business. My mother said she was proud of me, and when she (19) that I work at the snack bar again next year, I did not even shrug. I was too busy (20) the restaurant I would open one day.

第（13）空应选择（）

A．scold

B．help

C．beat

D．save

大华公司外购一台生产用没备，与该设备有关的业务如下：
(1)20×7年12月30日，大华公司以银行存款购入不需要安装的设备。增值税专用发票上注明的买价为550000元，增值税额为93500元(增值税不符合可抵扣条件)。另支付运费及其他费用13250元。
(2)20×7年12月31日，设备投入生产车间使用。该设备预计使用年限为5年，采用直线法计提折旧，预计无残值。
(3)20×8年12月31日，对该设备进行减值测试，其可收回金额为525000元，计提减值后原预计使用年限不变。
(4)20×9年12月31日，大华公司因产品更新换代的需要，将该设备出售，售价600000元。出售时刚银行存款支付清理费用20000元。
(5)假定固定资产按年计提折旧。
要求：

计算并编制大华公司对该设备计提减值的会计分录。