问题已解决
老師,建筑行業(yè),小規(guī)格,工程款開票 稅費(fèi)是寫在那個(gè)分錄? 工程結(jié)算 還是按照完工百分比確認(rèn)收入時(shí)的分錄?
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你好,一般是這樣,工程款開票時(shí),借應(yīng)收賬款,貸工程結(jié)算,應(yīng)交稅費(fèi)--應(yīng)交增值稅,
按照完工百分比確認(rèn)收入和成本時(shí),借主營(yíng)業(yè)務(wù)成本,工程施工--合同毛利,貸主營(yíng)業(yè)務(wù)收入
2020 09/23 09:30
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2020 09/23 09:33
這兩筆分錄同時(shí)做是嗎?這樣對(duì)嗎?借應(yīng)收賬款 100,貸工程結(jié)算91,應(yīng)交稅費(fèi)--應(yīng)交增值稅 9,
同時(shí),借主營(yíng)業(yè)務(wù)成本 80,工程施工--合同毛利 11,貸主營(yíng)業(yè)務(wù)收入 91
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莊老師 
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2020 09/23 09:52
你好,是的,確定工程完工百分比時(shí)要做,確認(rèn)工程結(jié)算時(shí)開票也要做
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2020 09/23 11:02
工程結(jié)算分錄用發(fā)票做原始憑證,那確認(rèn)收入用什么作為原始憑證呢?
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2020 09/23 11:10
你好,確認(rèn)收入按工程完工量的結(jié)算單,
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2020 09/23 11:11
是我們施工方自己做的嗎? 有模板嗎?
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2020 09/23 11:12
如果沒有開發(fā)票,可以做工程結(jié)算分錄嗎? 是先做工程結(jié)算分錄,再做確認(rèn)收入的嗎?
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莊老師 
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2020 09/23 11:12
你好,施工方自己做的,沒有模板
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2020 09/23 17:40
老師,工程還沒做,甲方先打錢,計(jì)入預(yù)收賬款,后期怎么沖呢?
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2020 09/23 20:11
你好,后期開票了,借預(yù)收賬款,貸工程結(jié)算,應(yīng)交稅費(fèi)--應(yīng)交增值稅,
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