问题已解决
老師好,我想問下如果沒有工程結(jié)算科目,可以用別的科目代替嗎
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你好
可以用預(yù)收賬款來代替
2020 12/03 12:24
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2020 12/03 12:25
那以后怎么做分錄呢
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2020 12/03 12:27
等完工結(jié)算完,一次性結(jié)轉(zhuǎn)成本和收入,怎么做分錄呢?貸方應(yīng)該是什么科目呀
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郭老師 
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2020 12/03 12:30
借預(yù)收賬款
貸主營業(yè)務(wù)收入
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2020 12/03 12:32
結(jié)轉(zhuǎn)成本的話是
借主營業(yè)務(wù)成本
貸工程施工-人工費(fèi)等等嗎
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郭老師 
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2020 12/03 12:37
你好
是的
是這么做的
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2020 12/03 14:01
現(xiàn)在收到部分結(jié)算款,直接確認(rèn)收入,可以先不結(jié)轉(zhuǎn)成本嗎?等完工后一次性結(jié)轉(zhuǎn)成本可以嗎
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郭老師 
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2020 12/03 14:11
你好
會不會最后收入小于成本
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2020 12/03 14:31
不會,收入肯定比成本多
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郭老師 
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2020 12/03 14:35
那就可以這么做的
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2020 12/03 15:49
你好,老師,我還有個(gè)問題,像工程完工了,但我們材料款還沒給廠家結(jié)清,我們結(jié)轉(zhuǎn)成本的話,是不是要等材料款給人家結(jié)清了,才能一次性結(jié)轉(zhuǎn)?
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郭老師 
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2020 12/03 16:10
不用
這個(gè)沒有給錢掛應(yīng)付帳款就可以
和成本沒關(guān)系
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