某企业发生下列经济业务：
(1)经批准于2011年1月1日发行每张面值100元，票面利率为6%(实际利率与票面利率一致)，期限5年的债券20万张，该债券为一次还本付息债券，每年12月31日计提利息，发行收入已收到并存入银行(不考虑发行费用)。该企业发行债券筹集资金当期全部用于某建设项目，该项目建造的是企业一栋厂房。该企业按年计提债券利息。该项目从2011年1月1日开始动工，相关的支出已经发生，于2011年12月31日完工并达到预计可使用状态。建造过程中还发生以下业务：
①领用自产产品一批，成本为2000万元，由于市场销售状况不好，目前市场售价也为2000万元，增值税税率为17%(该产品未计提减值准备)。
②购入工程物资一批，购买价为2000万元，增值税为340万元，已用银行存款支付。
③建造厂房领用上述购入的全部工程物资。
④工程建造过程中发生的在建工程人员工资总额1800万元，尚未支付。
⑤企业的辅助生产车间提供相关的供电服务共计1400万元。
⑥2011年12月31日完工并达到预计可使用状态。
(2)该厂房投入使用后，企业采用年限平均法计提折旧，预计使用年限为20年，无残值。
(3)2013年6月末，由于企业经营不善，需要一批资金周转，决定将该厂房处置，取得价款7500万元，价款已经收到并存入银行，出售厂房应交营业税375万元。假定购入工程物资的增值税应计入工程物资成本，2011年应付债券利息应计入工程成本。
要求：(应付债券、应交税费、生产成本科目要求写出明细科目，答案中的金额单位为万元)

中①至⑥的业务编制相关会计分录；

LG Electronics, the world’s fourth largest cell phone producer, has added another feature to the mobile phone-reading books for the visually impaired(弱视). The company started marketing the model, the LF1300 on Sep.18.No other people but the blind and visually-impaired with a certificate(证书) can buy the talking phone at sales shops of LG Electronics.

“The LF1300 is the world’s first mobile phone that is capable of reading books for the print-disabled, who otherwise could not enjoy them．This is not about making money but about continuing to put froth efforts to reduce the digital difference for the disabled,” LG Vice President said.

Its users can download about 300 audio books from the Internet site of LG Sangam Library to their phones for free in two ways. One is to access the digital library’s Website on a computer designed for the blind to get the audio books and transfer them to cell phones. The other is to download the digital books directly with cell phones through the wireless net work by touching a hot key on the LF1300 phone.

On top of its unique feature of reading books, the LF1300 is no worse than the pupular top-line phones in both outlooks and frnctionalities(功能性). The phone is armed with an MP3 player and a Bluetooth headset, enabling users to listen to the music or talk without a cord. The user interface（界面) of the LF1300 is also designed for the blind,enabling phone users to control it through a voice guidance system.

However, because the phone’s internal mimory of 17MB is small even for a single audio book file, which takes up 80MB on average, a high-volume external memory is a must for the talking book services.

小题1:          are allowed to buy the talking phone.

A．Disabled people with a certificate

B．All the blind and poor-sighted people

C．The blind and poor-sighted with a certificate

D．Both healthy and disabled citizens小题2:The users can enjoy reading books on LF1300 by         .

A．talking to the microphone

B．touching any key

C．touching its screen

D．touching the hot key小题3:What can be learned from the passage?

A．This is the first time LG company has done something for the disabled.

B．Phone users don’t have to pay much to download the digital books.

C．LF1300 has a less attractive outlook than any other top-line phone.

D．The disadvantage of LF1300 is that it has too small internal memory.小题4:The best title of the passage might be         .

A．A New Type of Cell Phone is on the Market

B．Mobile Phones Can Read Books for the Print-Disabled

C．The Disabled will Benefit from Cell Phone Producers

D．Advanced Technology Helps the Blind Read Books