8. Borrow: 24,000 pieces in stock.
Loan: the production cost is 24,000 yuan.
9.( 1) Carry-over income
Debit: income from main business is 200,000.00.
Debit: non-operating income 10000.00
Loan: the profit this year is 2 10000.00.
(2) Carry-over costs and expenses
Debit: profit this year 147000.
Loan: The main business cost is 45,000 yuan.
Loan: Operating expenses 15000.
Loan: management fee is 3,000 yuan.
Loan: the financial cost is 4,000 yuan.
Loan: 6,000 yuan for non-operating expenses.