问题已解决
建筑行業(yè)項目結束后,合同結算-收入結轉與合同結算-價款結算這兩個明細科目是否需要轉平? 借:合同結算-價款結算 貸:合同結算-收入結轉
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不需要結平的哈。
比如合同價款100,年末完工進度為60%,那么確認收入60,“合同結算-收入結轉”就是60。但只收到對方給的貨款50,那么“合同結算-價款結算”就是50。
2022 09/27 09:44
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2022 09/27 09:53
我的意思是:項目結束了,款項收完了。這個時候,需要轉平嗎?
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2022 09/27 09:58
這個是不需要轉平的哈
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2022 09/27 10:01
為什么呢?那豈不是兩個二級明細有余額?
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2022 09/27 10:06
沒有為啥,科目就是那樣設置的
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