问题已解决
老師你好,我公司是裝飾裝修公司,給客戶許軍家裝修房子,請了另外一個工人去刮膩?zhàn)?,通過銀行付款給這個工人張傳快工資7500元,當(dāng)時的業(yè)務(wù)是這樣的記錄的:借應(yīng)付帳款--7500(張傳快),貸銀行存款--7500(張傳快),借工程施工--7500(許軍),貨應(yīng)付帳款--7500(張傳快),借:主營業(yè)經(jīng)成本--7500(許軍),貸:工程施工--7500(許軍),后經(jīng)結(jié)算后,許軍家只發(fā)生了成本6930元,與7500元相比相差570元,請問怎么沖減這570元的成本。會計憑證怎么做?付張傳快的款確實(shí)是要支付7500元,后期還有要支付的,每次是支付預(yù)付款。付張傳快的款是等他全部做完事后再結(jié)清。謝謝老師
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你好,是成本不結(jié)轉(zhuǎn)7500是這個意思嗎
2022 03/20 20:53
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2022 03/20 21:35
是的,因?yàn)槌杀局话l(fā)生了6930元,只結(jié)轉(zhuǎn)6930元,當(dāng)時結(jié)轉(zhuǎn)了成本7500元,所以要沖回570元,請問老師要怎么做這筆沖回成本的憑證?謝謝老師!
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2022 03/20 21:38
借工程施工
借主營業(yè)務(wù)成本(負(fù)數(shù))
如果跨年了就主營業(yè)務(wù)成本用以前年度損益調(diào)整科目代替然后轉(zhuǎn)到利潤分配
借工程施工
貸以前年度損益調(diào)整
借以前年度損益調(diào)整
貸利潤分配
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2022 03/20 21:43
老師以上各筆分錄的后面金額是?
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2022 03/20 21:47
沒有跨年,老師當(dāng)時我的分錄是這樣做的:借應(yīng)付帳款--7500(張傳快),貸銀行存款--7500(張傳快),借工程施工--7500(許軍),貨應(yīng)付帳款--7500(張傳快),借:主營業(yè)經(jīng)成本--7500(許軍),貸:工程施工--7500(許軍),老師你的第一筆分錄中的借工程施工,工程施工借方就會有余額啊,那借方有余額則成本結(jié)轉(zhuǎn)不了啊?
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2022 03/20 21:58
?你不都轉(zhuǎn)成本工程施工肯定有余額的,等你需要結(jié)轉(zhuǎn)時余額就沒有了
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2022 03/20 22:03
老師你的以上各筆分錄的后面金額是多少?
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2022 03/20 22:26
借應(yīng)付帳款--7500(張傳快),貸銀行存款--7500(張傳快),借工程施工--7500(許軍),貨應(yīng)付帳款--7500(張傳快),借:主營業(yè)經(jīng)成本--7500(許軍),貸:工程施工--7500(許軍),
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2022 03/20 22:26
借工程施工570
借主營業(yè)務(wù)成本(負(fù)數(shù))570