Li Lei and Lin Tao are students of No. 1 Middle School. They are both soccer fans. Their favorite soccer player is David Beckham. Li Lei is good at playing soccer. He is on his school soccer team. The team practices playing soccer after school every day. On Sun­day, they play a game against another school team. They often win because they have a very good team in the city. They wish to win the first this winter. But Lin Tao can't play soccer. He only enjoys watching soccer matches（比赛), so he often goes with Li Lei' s team. He is always glad to see them win.

根据短文内容，判断下列句子是否正确，对的涂(A)，错的涂(B)。

小题1:There is a good soccer team in No. 1 Middle School.

小题2:Both Li Lei and Lin Tao like playing soccer very much.

小题3:David Beckham is a famous soccer player in the world.

小题4:Li Lei' s team often has games against another school team on Sunday.

小题5:Lin Tao is a member of No.1 Middle School soccer team, but Li Lei is not.

某生产企业(增值税一般纳税人)2010年1月，注册税务师受托对该厂审核时，发现以下业务：
(1) 销售给A公司一批货物，货款金额351万元，工厂成本220万元，货已发出，成本已结转，货款汇入“其他应付款”账户；
(2) 该生产企业银牌产品按规定售价上浮10%，计35.1万元列入“营业外收入”账户；
(3) 该生产企业发生盗窃案，损失原材料8000元，保险公司赔偿损失5000元，差价列入“营业外支出”账户，未作进项转出。
[要求] 根据以上资料，分析该企业存在问题并补缴增值税、所得税，作出相应会计处理。