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*建筑服務(wù)*建筑工程和*建筑服務(wù)*勞務(wù)費(fèi) 有什么區(qū)別呢
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工程包括人力,材料,施工, 勞務(wù)主要指的是人力
01/27 23:20
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01/27 23:22
收*建筑服務(wù)*建筑工程怎么入賬
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01/28 08:02
1.收到工程款
借:銀行存款
貸:合同負(fù)債
2.歸集合同成本
借:合同履約成本﹣工程施工﹣XXX
應(yīng)交稅費(fèi)﹣應(yīng)交增值稅﹣進(jìn)項(xiàng)稅
貸:應(yīng)付賬款/應(yīng)付職工薪酬等
3.月末按履約進(jìn)度確認(rèn)收入成本
借:合同結(jié)算一收入結(jié)轉(zhuǎn)
貸:主營(yíng)業(yè)務(wù)收入
借:主營(yíng)業(yè)務(wù)成本
貸:合同履約成本一工程施工一成本結(jié)轉(zhuǎn)
4.與業(yè)主結(jié)算
借:應(yīng)收賬款
合同負(fù)債
貸:合同結(jié)算一價(jià)款結(jié)算
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01/28 08:02
新收入會(huì)計(jì)準(zhǔn)則用的是合同負(fù)債
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01/28 08:44
我們是小規(guī)模納稅人
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01/28 10:32
分錄是一樣,就是應(yīng)交稅費(fèi)科目不一樣。
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