问题已解决
建筑施工企業(yè),收到預(yù)付款后再開發(fā)票怎么做分錄,確認收入怎么做分錄



您好
借:銀行存款
貸:預(yù)收賬款
借:預(yù)收賬款
貸:工程結(jié)算
貸:應(yīng)交稅費-應(yīng)交增值稅-銷項稅額
借:工程施工-合同毛利
借:主營業(yè)務(wù)成本
貸:主營業(yè)務(wù)收入
2022 05/31 17:34

84784995 

2022 05/31 17:40
如果收了50萬預(yù)付款,只先開了10萬發(fā)票,確認收入的時候是按哪個金額確認

bamboo老師 

2022 05/31 17:41
請問完工進度多少?

84784995 

2022 05/31 18:23
進度就是10萬

bamboo老師 

2022 05/31 18:42
請問總的收入金額是多少

84784995 

2022 05/31 18:45
總的收入金額是50萬

bamboo老師 

2022 05/31 18:57
那按照實際的10萬確認收入就好了 您完工進度就是10萬
