案例:某生产企业自建一栋简易厂房,在其中安置一套生产流水线,自2010年3月20日投入使用。(1)该厂房总造价5000万元,另外,独立安装一台载货电梯,价值100万元,领用本企业生产用原材料一批,价值50万元,领用库存商品一批,价值30万元。(2)流水线设备主体自外部购入(2008年1月1日购入),价值4000万元,合同约定,购入日首付1000万元并支付增值税,其余分3年在每年年末偿还,该流水线设备领用外购原材料一批,价值20万元,库存商品一批,价值100万元,发生人工费30万元。(3)该流水线设备使用年限为10年,残值率为5%,采用直线法摊销。(4)该流水线设备在2010年1月至2月底进行负荷试车,生产了100件产品,成本2万元,全部销售出去, Case: A manufacturing enterprise builds a simple factory building in which a set of production lines is put into operation and put into use on March 20, 2010. (1) The total cost of the plant is 50 million yuan. In addition, an independent lift truck is installed with a value of 1 million yuan. It uses a batch of raw materials for production of the enterprise with a value of 500,000 yuan and receives a batch of commodities in stock value of 30 Million. (2) The equipment of the assembly line is purchased from the outside (purchased on January 1, 2008), with a value of 40 million yuan. The contract stipulates that the first day of the purchase should pay 10 million yuan and pay VAT, and the remaining three years are repayable at the end of each year. The assembly line with a number of outsourcing of raw materials, worth 200,000 yuan, a batch of goods, the value of 1 million yuan, 300,000 labor costs occurred. (3) The service life of the assembly line equipment is 10 years, with a salvage value of 5%, which is amortized using the straight-line method. (4) The pipeline equipment in January 2010 to the end of February load test, produced 100 products, the cost of 20,000 yuan, all sold out,