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老師,工程結(jié)算是相當(dāng)于主營(yíng)業(yè)務(wù)收入么,工程施工相當(dāng)于主營(yíng)業(yè)務(wù)成本么
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同學(xué)你好:它是建筑業(yè)用的科目,相當(dāng)于工業(yè)會(huì)計(jì)的“生產(chǎn)成本,屬于成本類科目,月底也象生產(chǎn)成本一樣需要結(jié)轉(zhuǎn)。
2021 08/08 19:50
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2021 08/08 21:20
轉(zhuǎn)入什么科目。。。
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二莉老師 
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2021 08/08 21:23
如果這個(gè)項(xiàng)目完成,將此項(xiàng)目的工程施工轉(zhuǎn)入:主營(yíng)業(yè)務(wù)成本-XX項(xiàng)目
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2021 08/08 21:26
不是直接借:主營(yíng)業(yè)務(wù)成本 工程施工-合同 毛利 貸:主營(yíng)業(yè)務(wù)收入么
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二莉老師 
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2021 08/08 21:45
平時(shí)你支出這個(gè)項(xiàng)目的人工費(fèi)等
借:工程施工-XX項(xiàng)目
? ? ? 貸:銀行存款
結(jié)轉(zhuǎn)項(xiàng)目成本
借:主營(yíng)業(yè)務(wù)成本
? ? ?貸:工程施工-XX項(xiàng)目
結(jié)轉(zhuǎn)該項(xiàng)目收入
借:應(yīng)收賬款
? ? ?貸:主營(yíng)業(yè)務(wù)收入-XX項(xiàng)目
? ? ? ? ? ? ?應(yīng)交稅費(fèi)-應(yīng)交增-銷項(xiàng)稅
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