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請(qǐng)問(wèn)在按履約進(jìn)度確認(rèn)收入時(shí),借方是計(jì)入應(yīng)收賬款-暫估,還是計(jì)入合同資產(chǎn)?應(yīng)收賬款-暫估和合同資產(chǎn)這兩個(gè)科目有什么區(qū)別?
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您好,借方的話是計(jì)入應(yīng)收賬款-暫估? ? ?合同資產(chǎn)的話,這個(gè)是屬于有條件收款的可能性,這個(gè)
2024 11/14 22:42
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2024 11/14 23:03
你好老師,你是說(shuō)“借方的話是計(jì)入應(yīng)收賬款-暫估 合同資產(chǎn)的話,這個(gè)是屬于有條件收款的可能性”?
那什么時(shí)候用應(yīng)收賬款-暫估,什么時(shí)候用合同資產(chǎn)?能詳細(xì)說(shuō)下么?看不到你后面的文字。
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2024 11/14 23:07
是這樣的,你好?比如,您銷售一批貨物,對(duì)方說(shuō)一個(gè)月后給您貨款,只要到是時(shí)間就會(huì)給錢,此時(shí)通過(guò)應(yīng)收賬款核算(該收款權(quán)利僅取決于時(shí)間流逝條件)
如果對(duì)方說(shuō),一個(gè)后給您錢,但是前提是三個(gè)月內(nèi)產(chǎn)品沒有出現(xiàn)任何質(zhì)量問(wèn),此時(shí)就通過(guò)合同資產(chǎn)核算(該收款權(quán)利附有條件了,即不出現(xiàn)質(zhì)量問(wèn)題)這樣就要先走合同資產(chǎn)處理
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2024 11/14 23:23
對(duì)于建造施工企業(yè),按履約進(jìn)度確認(rèn)收入,那在完成一定履約進(jìn)度后,如果買方簽認(rèn)了工作量和價(jià)格,暫時(shí)不能開票,這時(shí)要做應(yīng)收賬款-暫估應(yīng)收款?如果買方?jīng)]有簽認(rèn),是企業(yè)自己估算的收入,要做到合同資產(chǎn)?
另外再請(qǐng)教下,僅取決于時(shí)間流逝條件的無(wú)條件收款權(quán),與是否開具發(fā)票有關(guān)系嗎?沒有開票的話,什么情況下可以認(rèn)為是無(wú)條件收款權(quán)?
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2024 11/15 09:15
履約進(jìn)度的話,不開票,這種簽認(rèn)的話做應(yīng)收賬款——暫估款,然后沒有簽認(rèn)的話做合同資產(chǎn),僅取決于時(shí)間流逝條件的無(wú)條件收款權(quán)與開票沒有關(guān)系,無(wú)條件收款,就是到期了,不管貨物質(zhì)量有沒有問(wèn)題,都需要付款
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