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<p class="MsoNormal" align="center" style="text-align:center;"><b>（二）<span></span></b></p><p class="MsoNormal">黃河公司系上市公司，為增值稅一般納稅人，適用增值稅稅率<span>17%</span>，黃河公司共有職工<span>520</span>人，其中生產工人<span>380</span>人，車間管理人員<span>60</span>人，行政管理人員<span>50</span>人，銷售機構人員<span>30</span>人，<span>2015</span>年<span>12</span>月發生與職工薪酬有關的事項如下：<span></span></p><p class="MsoNormal">(1)本月應付職工工資總額<span>500</span>萬元，其中：生產工人工資為<span>350</span>萬元，車間管理人員工資<span>60</span>萬元，行政管理人員工資<span>60</span>萬元，銷售機構人員工資<span>30</span>萬元。<span></span></p><p class="MsoNormal">(2)分別按照當月工資總額的<span>2%</span>和<span>1.5%</span>計提工會經費和職工教育經費，根據當地政府規定，按照工資總額的<span>10%</span>計提并繳存“五險一金”。<span></span></p><p class="MsoNormal">(3)公司為<span>10</span>名高級管理人員每人租賃住房一套并提供轎車一輛，免費使用；每套住房年租金為<span>6</span>萬元（年初已支付），每輛轎車年折舊額為<span>4. 8</span>萬元。<span></span></p><p class="MsoNormal">(4)公司為每名職工發放一臺自產產品作為福利，每臺產品成本<span>0.4</span>萬元，市場售價<span>0.5</span>萬元（不含增值稅）。<span></span></p><p class="MsoNormal">(5)2014年<span>1</span>月<span>1</span>日，公司向<span>100</span>名核心人員每人授予<span>1</span>萬份現金股票增值權，根據股份支付協議規定，這些人員從<span>2014</span>年<span>1</span>月<span>1</span>日起必須在公司連續服務滿<span>4</span>年，即可按照當時股價的增長幅度獲得現金，該現金股票增值權應在<span>2018</span>年<span>12</span>月<span>31</span>日前行使完畢。<span>2014</span>年<span>12</span>月<span>31</span>日，該股份支付確認的“應付職工薪酬”科目貸方余額為<span>200</span>萬元。<span>2015</span>年<span>12</span>月<span>31</span>日每份現金股票增值權的公允價值為<span>10</span>元，至<span>2015</span>年末有<span>20</span>名核心人員離開該公司，估計未來兩年還將有<span>10</span>名核心人員離開。<span></span></p><p class="MsoNormal">假設不考慮其他業務和相關稅費。 根據上述資料，回答下列問題：<span></span></p><p class="MsoNormal">75.針對上述事項（<span>4</span>）<span>, 2015</span>年<span>12</span>月黃河公司應確認“主營業務收入”是（<span> </span>）萬元。<span></span></p>

<p style="line-height: 24px"><span style=";font-family:&#39;Microsoft JhengHei&#39;;font-size:13px"><span style="font-family:等線">甲公司為大中型煤礦企業，其所使用的礦井屬于高瓦斯礦井，按照國家規定該煤炭生產企業應按原煤實際產量每噸提取</span>30<span style="font-family:等線">元安全生產費。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">11</span><span style="font-family:等線">月</span><span style="font-family:Microsoft JhengHei">1</span><span style="font-family:等線">日，甲公司</span><span style="font-family:Microsoft JhengHei">“</span><span style="font-family:等線">專項儲備</span><span style="font-family:Microsoft JhengHei">—</span><span style="font-family:等線">安全生產費</span><span style="font-family:Microsoft JhengHei">”</span><span style="font-family:等線">科目余額為</span><span style="font-family:Microsoft JhengHei">3000</span><span style="font-family:等線">萬元。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">11</span><span style="font-family:等線">月份按照原煤實際產量計提安全生產費</span><span style="font-family:Microsoft JhengHei">100</span><span style="font-family:等線">萬元。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">11</span><span style="font-family:等線">月份支付安全生產檢查費</span><span style="font-family:Microsoft JhengHei">5</span><span style="font-family:等線">萬元，以銀行存款支付。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">12</span><span style="font-family:等線">月份購入一批需要安裝的用于改造和完善礦井瓦斯抽采的安全防護設備，支付價款</span><span style="font-family:Microsoft JhengHei">2000</span><span style="font-family:等線">萬元，立即投入安裝，安裝過程中發生安裝人員薪酬</span><span style="font-family:Microsoft JhengHei">3</span><span style="font-family:等線">萬元。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">12</span><span style="font-family:等線">月末安裝完畢達到預定可使</span></span><span style=";font-family:等線;font-size:13px"><span style="font-family:等線">用狀態。假定不考慮增值稅等因素，下列有關甲公司</span></span><span style=";font-family:&#39;Microsoft JhengHei&#39;;font-size:13px">2×20<span style="font-family:等線">年的會計處理，說法正確的有（　）。</span></span></p><p><br/></p>

<p style="line-height: 24px"><span style=";font-family:&#39;Microsoft JhengHei&#39;;font-size:13px"><span style="font-family:等線">甲公司為大中型煤礦企業，其所使用的礦井屬于高瓦斯礦井，按照國家規定該煤炭生產企業應按原煤實際產量每噸提取</span>30<span style="font-family:等線">元安全生產費。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">11</span><span style="font-family:等線">月</span><span style="font-family:Microsoft JhengHei">1</span><span style="font-family:等線">日，甲公司</span><span style="font-family:Microsoft JhengHei">“</span><span style="font-family:等線">專項儲備</span><span style="font-family:Microsoft JhengHei">—</span><span style="font-family:等線">安全生產費</span><span style="font-family:Microsoft JhengHei">”</span><span style="font-family:等線">科目余額為</span><span style="font-family:Microsoft JhengHei">3000</span><span style="font-family:等線">萬元。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">11</span><span style="font-family:等線">月份按照原煤實際產量計提安全生產費</span><span style="font-family:Microsoft JhengHei">100</span><span style="font-family:等線">萬元。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">11</span><span style="font-family:等線">月份支付安全生產檢查費</span><span style="font-family:Microsoft JhengHei">5</span><span style="font-family:等線">萬元，以銀行存款支付。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">12</span><span style="font-family:等線">月份購入一批需要安裝的用于改造和完善礦井瓦斯抽采的安全防護設備，支付價款</span><span style="font-family:Microsoft JhengHei">2000</span><span style="font-family:等線">萬元，立即投入安裝，安裝過程中發生安裝人員薪酬</span><span style="font-family:Microsoft JhengHei">3</span><span style="font-family:等線">萬元。</span><span style="font-family:Microsoft JhengHei">2×20</span><span style="font-family:等線">年</span><span style="font-family:Microsoft JhengHei">12</span><span style="font-family:等線">月末安裝完畢達到預定可使</span></span><span style=";font-family:等線;font-size:13px"><span style="font-family:等線">用狀態。假定不考慮增值稅等因素，下列有關甲公司</span></span><span style=";font-family:&#39;Microsoft JhengHei&#39;;font-size:13px">2×20<span style="font-family:等線">年的會計處理，說法正確的有（　）。</span></span></p><p><br/></p>