A企业委托B企业销售商品100件，双方签订的委托协议价格为200元/件，该商品成本为120元/件，增值税率为17%。B企业将该商品以每件200元的价格对外出售，共取得价款20000元，增值税3400元，A企业按照售价的10%支付B企业手续费，并在B企业交来代销清单时开给B企业同样金额销售项税额发票。
要求：分别计算A、B企业各自的收入，并为A企业编制相关的会计分录。
Thebackgardenofourhousecontainsalawn，____verypleasanttositoninsummer.
Writing:
Thepresentworldwitnessesinventionanduseofvariousrobots,someofwhomevencanplaygameswithhumananddefeatthelatter.Suchbeingthecase,manyareworriedthatrobotswillsurpasshumanbeingsinintelligenceandenslavethem,whileothersbelievethatthehumanmindwillalwaysbesuperiortomachinesbecausemachinesareonlytoolsofhumanminds.Whatisyouropinion?Writeanessayofabout400words.
Inthefirstpartofyouressayyoushouldstateclearlyyourmainargument,andinthesecondpartyoushouldsupportyourargumentwithappropriatedetails.Inthelastpartyoushouldbringwhatyouhavewrittentoanaturalconclusionormakeasummary.
Youshouldsupplyanappropriatetitleforyouressay.
Markswillbeawardedforcontent,organization,grammarandappropriateness.Failuretofollowtheaboveinstructionsmayresultinalossofmarks.