当前位置:财税问题 >
財(cái)務(wù)軟件
问题已解决
麻煩問下,我們是資產(chǎn)管理公司,在確認(rèn)收入時(shí)怎么賬務(wù)處理,分錄怎么寫呢,(如果收入是130.成本是100)



你好 借;銀行存款等科目 貸;主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)
借;主營(yíng)業(yè)務(wù)成本 貸;勞務(wù)成本等科目
2018 12/20 13:42

84784957 

2018 12/20 13:44
但是說是要差額法確認(rèn)收入

84784957 

2018 12/20 13:45
把成本全部沖完之后的部分確認(rèn)收入

鄒老師 

2018 12/20 13:49
你好,這個(gè)行業(yè)不是按差額確認(rèn)收入啊

84784957 

2018 12/20 14:23
麻煩問下老師,有沒有對(duì)應(yīng)的這個(gè)行業(yè)的相關(guān)準(zhǔn)則啊

84784957 

2018 12/20 14:23
在收到總的資產(chǎn)包的時(shí)候,是 借:交易性金融資產(chǎn) 貸:銀存

84784957 

2018 12/20 14:24
如果單戶處置時(shí)候呢?

鄒老師 

2018 12/20 14:31
你好,你單位是購(gòu)入資產(chǎn)然后打包銷售?

84784957 

2018 12/20 14:33
單戶處置 打包購(gòu)入

鄒老師 

2018 12/20 14:41
你好,購(gòu)入計(jì)入待處置資產(chǎn),處置價(jià)款減去購(gòu)進(jìn)成本計(jì)入收入

84784957 

2018 12/20 14:58
怎么寫分錄呢

鄒老師 

2018 12/20 15:07
你好,購(gòu)進(jìn)
借;待處置資產(chǎn) 貸;銀行存款
處置 借;銀行存款 貸;待處置資產(chǎn) 資產(chǎn)處置收益 應(yīng)交稅費(fèi)

84784957 

2018 12/20 15:10
如果是要求要體現(xiàn)收入。成本

84784957 

2018 12/20 15:11
那把處置收益可否換成主營(yíng)收入

鄒老師 

2018 12/20 15:11
你好,這個(gè)是把購(gòu)進(jìn)與處置價(jià)款差額計(jì)入資產(chǎn)處置收益的,而不是通過正常的主營(yíng)業(yè)務(wù)收入,主營(yíng)業(yè)務(wù)成本核算的

84784957 

2018 12/20 15:14
您這個(gè)方法是差額法核算的吧,就是說在把成本沖完了之后,才能確認(rèn)收入

84784957 

2018 12/20 15:15
我們主營(yíng)是不良處置,上面集團(tuán)要求要體現(xiàn)主營(yíng)收入

84784957 

2018 12/20 15:15
就不知道要怎么寫這個(gè)分錄了

鄒老師 

2018 12/20 15:18
你好,是差額確認(rèn)的
那你把資產(chǎn)處置損益科目改成主營(yíng)業(yè)務(wù)收入就是了
