问题已解决
老師,是不是到完工之后將主營業(yè)務收入結(jié)轉(zhuǎn)到工程結(jié)算里面?
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您好
您可以參照下面圖片
FAILED
2021 10/13 10:28
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2021 10/13 10:28
不是按完工百分比來算的,這個也適用嗎?
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2021 10/13 10:29
這個工程結(jié)算,不是到最后完工才用的嗎
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2021 10/13 10:29
那您按照什么來算的
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2021 10/13 10:34
這個我也不太清楚。
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2021 10/13 10:37
就是我們需要申請款項了,就向甲方申請,然后開票,收到的款有時候是分開來付的。比如我這次開了10萬,但是只到賬5萬,剩下的5萬是過段時間再付
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2021 10/13 10:39
那您不通過工程結(jié)算 直接主營業(yè)務收入 主營有成本科目 就好了
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2021 10/13 10:46
噢噢。到工程完工的時候也不需要用到工程結(jié)算這個科目對嗎?因為我看到建筑行業(yè)說是用工程結(jié)算來核算的
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2021 10/13 10:47
是的? 一般根據(jù)完工進度的 用工程結(jié)算科目
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2021 10/13 10:50
噢噢,我們不是按完工進度,就是直接用主營收入與主營業(yè)務成本就行。月末就按對應項目結(jié)轉(zhuǎn)到本年利潤就行了對嗎?
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2021 10/13 10:50
是的 成本通過工程施工科目歸集? 確認收入后 結(jié)轉(zhuǎn)到主營業(yè)務成本
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2021 10/13 10:51
好。謝謝老師
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2021 10/13 10:51
不客氣哈 歡迎有疑問繼續(xù)提問
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2021 10/13 16:13
老師,請問是不是對于同一個人,只要用了其他應付款,就不要用其他應收款了?
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2021 10/13 16:38
是的 一個人只用一個會計科目
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2021 10/13 16:40
例如剛開始借了領(lǐng)導的錢用于公司,后來領(lǐng)導又借了大于借進公司錢,這一部分是還款 借:其他應付款-某某 貸方:現(xiàn)金,剩下的當是領(lǐng)導的借款也是這樣寫嗎?
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2021 10/13 16:42
是的?剩下的當是領(lǐng)導的借款也是這樣寫
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2021 10/14 09:28
后來領(lǐng)導買了東西拿單回來抵其借支,是不是:借:其他應付款 貸:工程施工-合同成本-人工費等
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2021 10/14 09:39
您這邊分錄寫反了哈
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2021 10/14 09:41
但是其他應付款不是負債類嗎?如果再去貸方,這不是他欠公司的錢更多了?
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2021 10/14 09:42
?是公司欠對方的錢啊
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