问题已解决
老師,初級(jí)會(huì)計(jì)實(shí)務(wù)應(yīng)試指南262頁多選題第三題,分錄都怎么寫???答案看不懂。多謝
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/42/17/26_avatar_middle.jpg?t=2025021805)
當(dāng)履約進(jìn)度不能合理確定時(shí),企業(yè)已經(jīng)發(fā)生的成本預(yù)計(jì)能夠得到補(bǔ)償?shù)模瑧?yīng)當(dāng)按照已經(jīng)發(fā)生的成本金額確認(rèn)收入,直到履約進(jìn)度能夠合理確定為止。
會(huì)計(jì)分錄為
借:合同履約成本40
貸:應(yīng)付職工薪酬40
借:銀行存款50
貸:主營(yíng)業(yè)務(wù)收入40
合同負(fù)債10
借:主營(yíng)業(yè)務(wù)成本40
? 貸:合同履約成本40
2022 07/22 19:21
![](/wenda/img/newWd/sysp_btn_eye.png)