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老師,房產(chǎn)公司,確認(rèn)收入時(shí)如何結(jié)轉(zhuǎn)成本?
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胡冬老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,資產(chǎn)評(píng)估師,中級(jí)會(huì)計(jì)師,審計(jì)師,初級(jí)會(huì)計(jì)師
學(xué)員您號(hào):
如果是銷售房產(chǎn)的話,按照房產(chǎn)的建造安裝和其他成本進(jìn)行結(jié)轉(zhuǎn)即可。
2021 01/14 11:45
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84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 01/14 12:02
具體要怎么結(jié)轉(zhuǎn)呢?分錄如何?計(jì)算依據(jù)是什么?
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84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 01/14 12:02
9052782,我是咱學(xué)堂的老會(huì)員了
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胡冬老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 01/14 12:27
房地產(chǎn)的以上成本是通過(guò)開(kāi)發(fā)產(chǎn)品科目歸集的,結(jié)轉(zhuǎn)成本時(shí):
借:主營(yíng)業(yè)務(wù)成本
貸:開(kāi)發(fā)產(chǎn)品
可參照企業(yè)會(huì)計(jì)準(zhǔn)則
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