应编制会计分录如下：（单位：万元）
（1）借：工程物资                                14.04
贷：银行存款                                       14.04
（2）借：在建工程                                0.8
贷：应交税费——固定资产投资方向调节税               0.8
借：应交税费——固定资产投资方向调节税      0.8
贷：银行存款                                         0.8
（3）借：在建工程                               13.6
贷：工程物资                                        13.6
（4）借：在建工程                                6.4
贷：应付职工薪酬                                    6.4
（5）借：在建工程                                1.6
贷：长期借款                                        1.6
（6）借：固定资产                               22.4
贷：在建工程                                       22.4
（7）借：制造费用                                2.16
贷：累计折旧                                        2.16
（8）借：制造费用                                1.80
贷：预提费用                                        1.80
借：预提费用                                1.80
待摊费用                                0.30
贷：银行存款                                        2.10
（9）借：固定资产清理                            5.12
累计折旧                               17.28
贷：固定资产                                       22.40
借：固定资产清理                            0.40
贷：银行存款                                        0.40
借：原材料                                  0.80
贷：固定资产清理                                    0.80
借：营业外支出                              4.72
贷：固定资产清理                                    4.72