问题已解决
房開企業(yè),本期建筑合同100萬,票未到,按10%預提,本期分錄:借:開發(fā)成本→預提10萬,貸:應付→暫估10萬。本期轉出成本:借開發(fā)產(chǎn)品5萬,貸開發(fā)成本→預提5萬,下期轉成本,借開發(fā)產(chǎn)品(10一5)萬,貸開發(fā)成本→預提(10一5)萬,對不對
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你好,嗯,這樣做是對的
2020 05/26 08:15
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2020 05/26 08:25
下期預提費用結轉完了,100萬票回來了,怎么做分,
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2020 05/26 08:26
紅沖了預提的,然后按照發(fā)票再做開發(fā)成本
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2020 05/26 08:33
前期開發(fā)成本→預提,已轉完,已經(jīng)轉到主營業(yè)務成本了,沖的時候,借:什么100萬?負數(shù),貨:應付→暫估負100
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2020 05/26 08:35
就是借開發(fā)成本負數(shù)貸應付-暫估負數(shù)
然后收到的發(fā)票
借開發(fā)成本
貸應付賬款
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2020 05/26 17:27
但是,預提開發(fā)成本已轉完,余額已為0,沖的時候,沖預提開發(fā)成本,開發(fā)成本成為負數(shù)了?怎么
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2020 05/26 17:35
你后面不是還得按照收到的發(fā)票做開發(fā)成本嗎
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2020 05/26 17:43
是的,但開發(fā)成本→預提明細負數(shù),是不是得沖減一下?沖減至開發(fā)成本→有借方余額的二級明細?比如,這樣再做一筆分錄:借:開發(fā)成本→預提100萬,貸:開發(fā)成本一建筑安裝工程費100萬
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2020 05/26 17:45
這樣,開發(fā)成本→預提,明細,余額為o,對嗎?
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2020 05/26 17:45
你這個不用,你要是不放心可以把你之前的預提紅沖,其實是一樣的
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2020 05/26 17:46
不然的話,開發(fā)成本→預提明細借方,總是掛100萬的負
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2020 05/26 17:52
可以,我給你說的方法是你收到發(fā)票之后這樣做就行了,如果金額一致,如果金額不一致那你就按照你說的來做
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2020 05/26 17:54
那我,回票的話,借:開發(fā)成本→預提負100萬,貸:應付暫估負100萬,只做一筆就可以,開發(fā)成本→預提負100萬,不用管,最終,開發(fā)成本一級科目余額還是減少了這100萬,對嗎?老師,謝了
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2020 05/26 17:56
不是,不少,你收到發(fā)票沖了預提的,你不是還得按照收到的發(fā)票做賬嗎
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2020 05/26 18:15
但,預提,沖完后,借方有開發(fā)成本→預提負100萬余額,而且,這預提的100萬已轉入主營業(yè)務成本了,
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2020 05/26 18:16
你再按收到的發(fā)票入賬的哦,是一樣的
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2020 05/26 18:16
他正好就抵消了哦
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2020 05/26 18:52
好的,謝了
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2020 05/26 18:54
你好,你先別急著謝我哈,你明白了嗎
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2020 05/26 19:33
這樣,我從頭到尾說一遍,我建筑合同1300萬,票未到,我預提10%,建筑面積法結轉成本,第一個月①借:開發(fā)成本→預提130萬,貨:應付→暫估130萬,②借:開發(fā)產(chǎn)品:100萬,貸:開發(fā)成本→預提100萬,③借:主營業(yè)務成本100萬,貸:開發(fā)產(chǎn)品100萬,笫二個月①借:開發(fā)產(chǎn)品30萬,貸:開發(fā)成本→預提30萬,第三個月,預提的130萬結轉完了,票也回來了,①借:開發(fā)成本→預提負130萬,貸:應付→暫估負130萬,②借:開發(fā)成本→建筑安裝費1300萬,貸:應付→1300萬,這樣,第三個月月末開發(fā)成本余額為:(假設有基礎設施費50萬),那么,開發(fā)成本二級明細余額為:
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2020 05/26 19:37
,那么,開發(fā)成本二級明細余額為:開發(fā)成本→預提負100。開發(fā)成本→建筑安裝費1300萬,開發(fā)成本→基礎設施費50萬,這樣的話,開發(fā)成本一級科目余額為(1300萬+50萬-130萬)=1220萬
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2020 05/26 19:41
第4個月,①借:開發(fā)產(chǎn)品→80萬(假設)貸:開發(fā)成本→建筑安裝60萬,貸:開發(fā)成本→基礎設施費20萬,②借:主莒業(yè)務成本80萬,貨:開發(fā)產(chǎn)品80
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2020 05/26 19:46
開發(fā)成本→建筑安裝費1300萬,結轉至(1300一130萬)=1170萬元,就正好轉完了,相當于1300萬抵減了130元,回票后,又結轉了1170萬
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2020 05/26 19:58
不用再結轉了,結轉一次就行了
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