问题已解决
房地產(chǎn)企業(yè)付工程款的賬務(wù)處理



你好 熱愛學習的小天使 工程款的賬務(wù)處理如下
工程款發(fā)生時,應(yīng)該是:
借:工程施工/勞務(wù)成本
貸:應(yīng)付賬款
支付工程款時,
借:應(yīng)付賬款
貸:銀行存款
2020 03/21 16:16

84784995 

2020 03/21 16:17
可以用預付賬款不?

穆穆老師 

2020 03/21 16:21
可以的,只要工程款發(fā)生前時通過預付賬款這個科目來走,支付工程款時 把它沖平也是一樣的。

84784995 

2020 03/21 16:27
嗯嗯,好的,就是發(fā)票到了要結(jié)轉(zhuǎn)成本

84784995 

2020 03/21 16:27
那如果它開了增值稅專用發(fā)票,那那個稅怎么做賬務(wù)處理

穆穆老師 

2020 03/21 16:41
賬務(wù)處理應(yīng)該是:
借:開發(fā)成本
應(yīng)交稅費——應(yīng)交增值稅(進項稅額)
貸 應(yīng)付賬款

84784995 

2020 03/21 16:49
哦哦,好的,謝謝

穆穆老師 

2020 03/21 16:53
好的 熱愛學習的小天使,祝您生活愉快~

84784995 

2020 03/21 17:02
謝謝老師

穆穆老師 

2020 03/21 19:08
好的 歡迎下次有問題來咨詢~

84784995 

2020 03/21 19:15
老師,應(yīng)付也可以預付哦

穆穆老師 

2020 03/21 22:09
是的,應(yīng)付賬款或者預付賬款都可以哦。
