问题已解决
醫(yī)藥咨詢公司結(jié)轉(zhuǎn)成本分錄怎么做?
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你好
計提 借;勞務(wù)成本等科目 貸;應(yīng)付職工薪酬
取得收入,結(jié)轉(zhuǎn)成本
借;主營業(yè)務(wù)成本 貸;勞務(wù)成本
2018 12/16 20:51
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2018 12/16 20:59
老師,勞務(wù)成本指的是哪個會計科目?
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2018 12/16 21:00
你好,就是用來核算從事咨詢服務(wù)人員的工資的科目
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2018 12/16 21:00
管理費用—工資 是這樣嗎?
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2018 12/16 21:01
你好,不是,管理費用——工資是從事管理人員的工資
而從事咨詢服務(wù)人員的工資先計入勞務(wù)成本,取得收入再結(jié)轉(zhuǎn)到主營業(yè)務(wù)成本
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2018 12/16 21:09
喔,那就是 借:勞務(wù)成本—工資 貸:應(yīng)付職工薪酬—工資 結(jié)轉(zhuǎn)成本這一塊,就只有咨詢?nèi)藛T的工資,管理人員的工資只能計入費用,老師是這樣嗎?
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2018 12/16 21:13
你好,是的,是這個意思
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2018 12/17 13:36
老師,勞務(wù)成本—工資這個科目,期末就不用結(jié)轉(zhuǎn)損益了?
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2018 12/17 13:37
你好,取得收入需要結(jié)轉(zhuǎn)到主營業(yè)務(wù)成本,然后從主營業(yè)務(wù)成本結(jié)轉(zhuǎn)到本年利潤
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2018 12/17 13:44
老師,取得收入是指開票出去的金額?能不能舉例一下?
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2018 12/17 13:48
你好,就是開具的發(fā)票的不含稅收入金額
比如含稅103萬,收入100萬
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