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請(qǐng)問(wèn),每次收到結(jié)算單就開(kāi)票,怎么算完工進(jìn)度?成本和收入又怎么確認(rèn)?
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你好,比如項(xiàng)目預(yù)計(jì)收入100萬(wàn),預(yù)計(jì)總成本80萬(wàn),比如你公司當(dāng)月發(fā)生成本20萬(wàn),完工進(jìn)度=20/80=25%.確認(rèn)的收入,就是100X25%=25萬(wàn)。下個(gè)月又發(fā)生20萬(wàn)成本,完工百分比=50%,累計(jì)確認(rèn)收入50萬(wàn)元,下個(gè)月確認(rèn)的收入=50-25=25萬(wàn)。大概就是這個(gè)樣子。
2019 04/14 21:51
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2019 04/14 21:53
預(yù)計(jì)收入就是合同金額嘛?總成本在哪看?
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2019 04/14 21:58
我們就只有一份合同,每次開(kāi)票都是對(duì)方給結(jié)算單,結(jié)算單的總金額就是合同的金額。那這種我怎么確認(rèn)收入和成本?
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2019 04/14 22:00
預(yù)計(jì)總收入,就是合同的不含稅金額??偝杀臼悄阕约侯A(yù)計(jì)的,如果有項(xiàng)目成本預(yù)算就按成本預(yù)算金額來(lái)。
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2019 04/14 22:01
你這種情況,建議就根據(jù)開(kāi)具的發(fā)票確認(rèn)收入,項(xiàng)目計(jì)入工程施工的費(fèi)用全部結(jié)轉(zhuǎn)至主營(yíng)業(yè)務(wù)成本就可以了。
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2019 04/14 22:02
但是有時(shí)候成本就會(huì)大于收入,遇到跨年的時(shí)候
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2019 04/14 22:03
跨年工程施工可以一直掛著?
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2019 04/14 22:06
可以的,按規(guī)范的話,工程完工后工程施工和工程結(jié)算科目余額才對(duì)沖。你可以先掛著,不結(jié)轉(zhuǎn)沒(méi)關(guān)系,年報(bào)計(jì)入存貨科目就可以了。
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2019 04/14 22:10
我公司是勞務(wù)分包公司,操作也一樣的嘛?但是老師我去年12月份的工程施工全部結(jié)轉(zhuǎn)到成本了,收入就小于成本,這種要怎么辦?去年公司前期都是籌建期,12月才有收入。
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2019 04/14 22:12
勞務(wù)分包公司按規(guī)范來(lái)的話也是這樣,如果做不到,按你原來(lái)的這種方式也可以,就是收入成本不對(duì)應(yīng),波動(dòng)比較大,你公司計(jì)入收入已經(jīng)結(jié)轉(zhuǎn)了,本月收入小于成本也只能這樣了,反正你對(duì)外能解釋的通,問(wèn)題也不大。
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2019 04/14 22:18
老師,就是去年的成本有些是暫估的,就是人工費(fèi),因?yàn)槟菚r(shí)確實(shí)是開(kāi)始施工,但是沒(méi)付人家錢,就沒(méi)給我們開(kāi)勞務(wù)發(fā)票,我就暫估了勞務(wù)費(fèi)。前期把施工準(zhǔn)備都做好了,成本就大于收入了。一月份收到勞務(wù)發(fā)票沖回就可以了?
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2019 04/14 22:23
是的,紅沖原憑證,然后再重新入賬就可以了。
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2019 04/14 22:28
好的,謝謝老師
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2019 04/15 06:03
不客氣,麻煩給個(gè)五星好評(píng),謝謝!
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