问题已解决
建筑行業(yè)建造合同準(zhǔn)則廢止了嗎
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是的,企業(yè)會(huì)計(jì)準(zhǔn)則第15號(hào)——建造合同(2006)【全文廢止】
2021 04/21 23:18
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2021 04/21 23:38
那建筑行業(yè)沒有再用工程結(jié)算,合同毛利的科目嗎
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萱萱老師 
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2021 04/22 08:23
執(zhí)行新收入準(zhǔn)則,提供建筑服務(wù)的賬務(wù)處理您參考:
1、歸集發(fā)生的工程成本時(shí):
借:合同履約成本
應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)(一般納稅人取得符合抵扣條件的專票時(shí))
貸:原材料、應(yīng)付職工薪酬等
2、按照履約進(jìn)度確認(rèn)收入成本:
①借:合同結(jié)算—收入結(jié)轉(zhuǎn)
貸:主營(yíng)業(yè)務(wù)收入
②借:主營(yíng)業(yè)務(wù)成本
貸:合同履約成本
3、按合同規(guī)定日期結(jié)算價(jià)款時(shí):
借:應(yīng)收賬款/銀行存款
貸:合同結(jié)算—價(jià)款結(jié)算
應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)/應(yīng)交稅費(fèi)—簡(jiǎn)易計(jì)稅/應(yīng)交稅費(fèi)—應(yīng)交增值稅
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2021 04/22 13:27
還有合同毛利嗎
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萱萱老師 
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2021 04/22 13:28
還有合同毛利嗎 沒有
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