问题已解决
老師您好 我們做賬時(shí)的分錄是這樣 收到發(fā)票時(shí),借:工程施工-人工費(fèi)/材料/機(jī)械 貸:應(yīng)付賬款 結(jié)轉(zhuǎn)工程施工: 借:主營業(yè)務(wù)成本 貸:工程施工-人工費(fèi)/材料/機(jī)械 開具發(fā)票確認(rèn)收入時(shí):借:應(yīng)收賬款 貸:應(yīng)交稅費(fèi)-銷項(xiàng) +工程結(jié)算 借:主營業(yè)務(wù)成本 + 工程施工(合同毛利)貸:主營業(yè)務(wù)收入 借:主營業(yè)務(wù)收入 貸:工程結(jié)算 這樣的話,借方有兩筆主營業(yè)務(wù)成本,貸方有兩筆工程結(jié)算 是不是導(dǎo)致成本增加或者科目重復(fù)



您好,是的,是這個(gè)意思的
2023 03/14 10:47

84784956 

2023 03/14 10:50
那我這樣的賬務(wù)處理是正確的還是錯(cuò)誤的

小鎖老師 

2023 03/14 10:51
為啥第二筆還需要做主營業(yè)務(wù)成本呢

84784956 

2023 03/14 10:53
前一筆是結(jié)轉(zhuǎn)工程施工
后一筆是確認(rèn)收入

84784956 

2023 03/14 10:54
那現(xiàn)在是要怎么處理或怎么更正呢?

小鎖老師 

2023 03/14 10:57
那這兩筆的金額不是一樣的把

84784956 

2023 03/14 10:59
不一樣 一個(gè)是結(jié)轉(zhuǎn)的工程施工的金額 另外一個(gè)是根據(jù)主營業(yè)務(wù)收入和合同毛利倒擠的金額
正確的會(huì)計(jì)分錄應(yīng)該是怎么樣的呢?

小鎖老師 

2023 03/14 11:01
正確的其實(shí)就確認(rèn)收入后,做一次成本就行

84784956 

2023 03/14 11:02
那工程施工最后怎么結(jié)轉(zhuǎn) 結(jié)轉(zhuǎn)到哪個(gè)科目
還有工程結(jié)算也是兩筆 也是重復(fù)的嘛

小鎖老師 

2023 03/14 11:04
工程施工結(jié)轉(zhuǎn)到主營業(yè)務(wù)成本就可以

84784956 

2023 03/14 11:05
確認(rèn)收入怎么做呢?

小鎖老師 

2023 03/14 11:09
你說的分錄嗎還是啥

84784956 

2023 03/14 11:10
會(huì)計(jì)分錄
麻煩給一個(gè)收到發(fā)票,開具發(fā)票和確認(rèn)合同收入的完整,準(zhǔn)確的會(huì)計(jì)分錄,以供學(xué)習(xí)

小鎖老師 

2023 03/14 11:15
一、收入核算
1、收到預(yù)付工程款時(shí)
借:銀行存款
貸:預(yù)收賬款
應(yīng)繳稅費(fèi)-應(yīng)繳增值稅-銷項(xiàng)稅
2、工程完工結(jié)算時(shí)
借:預(yù)收賬款/應(yīng)收賬款
貸:工程結(jié)算收入
3、結(jié)轉(zhuǎn)收入
借:主營業(yè)務(wù)收入
貸:主營業(yè)務(wù)成本
管理費(fèi)用
銷售費(fèi)用
財(cái)務(wù)費(fèi)用等等
借或貸:本年利潤
二、成本的核算
1.發(fā)生的合同成本
借:工程施工—合同成本
應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:銀行存款

84784956 

2023 03/14 11:16
好的 謝謝

小鎖老師 

2023 03/14 11:59
不客氣的,祝您開心呢
