问题已解决
裝修公司,在新樓盤跟一系列小業(yè)主簽了精裝修合同,預(yù)收了裝修款。然后施工過程中,我是按照時(shí)段原則確認(rèn)收入嗎?類似于施工企業(yè)的完工百分比,還是時(shí)點(diǎn)確認(rèn)收入,等裝修完移交給小業(yè)主時(shí)再確認(rèn)收入?另外預(yù)收的裝修款應(yīng)該什么時(shí)候結(jié)轉(zhuǎn)核銷?



應(yīng)該是按照時(shí)段履約確認(rèn)收入,在付出了對(duì)應(yīng)的勞務(wù)時(shí)轉(zhuǎn)銷預(yù)收的裝修款
2022 08/15 10:54
m90851968 

2022 08/15 11:57
老師,那是不是說在施工過程中,我應(yīng)該隨著施工進(jìn)度確認(rèn)收入,同時(shí),對(duì)應(yīng)核銷預(yù)收賬款。在報(bào)表日,應(yīng)該同一個(gè)項(xiàng)目把已完工未結(jié)算產(chǎn)生的合同資產(chǎn)與預(yù)收賬款形成的合同負(fù)債抵消后,按凈額填報(bào)?

財(cái)會(huì)老師 

2022 08/15 13:48
對(duì)的,一份合同銷售甲商品,同時(shí)確認(rèn)了合同資產(chǎn)和合同負(fù)債,財(cái)務(wù)報(bào)表項(xiàng)目為合同資產(chǎn)減去合同負(fù)債的金額
