当前位置:财税问题 >
實(shí)務(wù)
问题已解决
技術(shù)服務(wù)收入如何結(jié)轉(zhuǎn)成本?計(jì)入什么科目?是每個(gè)月都結(jié)轉(zhuǎn)還是只是有收入的時(shí)候才結(jié)轉(zhuǎn)成本?



你好,結(jié)轉(zhuǎn)成本這樣做分錄
借;主營(yíng)業(yè)務(wù)成本,貸;勞務(wù)成本
是有收入的時(shí)候才結(jié)轉(zhuǎn)成本
2020 01/02 09:20

84785044 

2020 01/02 09:27
比如支付工資,借:勞務(wù)成本 貸:應(yīng)付職工薪酬 對(duì)嗎

鄒老師 

2020 01/02 09:30
你好
計(jì)提工資,借;勞務(wù)成本 ,貸:應(yīng)付職工薪酬
支付工資,借;應(yīng)付職工薪酬 ,貸;銀行存款等科目
結(jié)轉(zhuǎn)成本,借;主營(yíng)業(yè)務(wù)成本,貸;勞務(wù)成本

84785044 

2020 01/02 10:14
結(jié)轉(zhuǎn)成本是每月都結(jié)轉(zhuǎn)嗎?還是發(fā)生了收入時(shí)才結(jié)轉(zhuǎn)?

鄒老師 

2020 01/02 10:15
你好,有收入的時(shí)候才結(jié)轉(zhuǎn),沒(méi)有收入是不需要結(jié)轉(zhuǎn)成本的

84785044 

2020 01/02 10:24
我用的財(cái)務(wù)軟件,沒(méi)有勞務(wù)成本這個(gè)科目,選用的是小企業(yè)會(huì)計(jì)準(zhǔn)則,還不支持設(shè)置一級(jí)科目。那應(yīng)該怎么設(shè)置呢?把勞務(wù)成本放在生產(chǎn)成本下面嗎?

鄒老師 

2020 01/02 10:28
你好,你可以把勞務(wù)成本科目增加在生產(chǎn)成本科目下面作為二級(jí)科目核算

鄒老師 

2020 01/02 10:28
或者把生產(chǎn)成本科目改成 勞務(wù)成本 科目

84785044 

2020 01/02 10:44
企業(yè)也有生產(chǎn)一些產(chǎn)品,生產(chǎn)成本這個(gè)科目之前就是核算的就是生產(chǎn)產(chǎn)品的工人工資等。

鄒老師 

2020 01/02 10:54
你好,那你可以在下面設(shè)置明細(xì)科目核算

84785044 

2020 01/02 11:01
可以把勞務(wù)成本直接讓在主營(yíng)業(yè)務(wù)成本下嗎

鄒老師 

2020 01/02 11:07
你好,個(gè)人是不建議這樣做
如果這樣做,在沒(méi)有取得收入的月份也這樣處理,就會(huì)導(dǎo)致成本與收入不匹配的
