问题已解决
從哪里看建筑業(yè),記賬用的舊政策還是新政策
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您可以看會計科目就行了
2023 03/10 21:56
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2023 03/10 21:57
新的會計科目給您發(fā)一下。程項目會計做賬
1、工程合同開票掛賬:
借:應收賬款,
貸:合同結算-價款結算,
應交稅金-應交增值稅(銷項稅額)
產生支出,
借:合同履約成本
貸:銀行存款原材料等
2、收到工程款,
借:銀行存款,
貸:應收賬款,
3、確認工程收入,
借:合同結算-收和結轉
貸:主營業(yè)務收入
結轉成本
借:主營業(yè)務成本,
貸:合同履約成本,
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2023 03/10 22:00
原會計沒有用這個新的,也沒有把費用和成本區(qū)分,機械加油,高速通行費都入的管理費用
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2023 03/10 22:16
那就是用的老政策唄
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2023 03/10 22:17
那我要改用新政策嗎?
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2023 03/10 22:18
就工程施工-機械租賃費,買材料入的工程物資
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2023 03/10 22:18
最多二級科目
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2023 03/10 22:25
一般是年末再調整,下一年開始
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2023 03/10 22:28
那現(xiàn)在她用的科目錯誤,以及未區(qū)分成本和費用,我也那么走嗎?
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2023 03/10 22:32
學員朋友您好,是有錯誤的,可以進行調整
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2023 03/10 22:33
她把項目發(fā)生的費用記入公司管理費用,我以后是跟她一樣記管理費用,還是我接手以后的歸項目里
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2023 03/10 22:41
核算有錯誤的可以按照新的標準進行核算
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2023 03/10 22:46
嗯嗯好的
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2023 03/10 22:50
有空給5星好評。謝謝!(在我的提問界面-結束提問并評價)。
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