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我們是工程施工企業(yè),現(xiàn)在我們有一個(gè)工程,我們剛開始干,干了大概不到5%,可是對(duì)方已經(jīng)支付了我們30%的工程款,工程款都開票了,這種情況我確認(rèn)多少的收入啊
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你好,你是按照什么來(lái)確認(rèn)收入的?如果按照完工進(jìn)度的話,按照5%來(lái)確認(rèn)。
2023 07/05 09:23
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2023 07/05 09:29
如果按照完工進(jìn)度確認(rèn)收入的話,那么增值稅開票收入和所得稅收入不就不一樣了嗎,
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郭老師 
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2023 07/05 09:30
對(duì)的,是的,不一致的,你到年底能一致嗎?年底一致起來(lái)就行。
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2023 07/05 09:35
如果我按實(shí)際發(fā)生的成本確認(rèn)成本,開票金額確認(rèn)收入,這樣可以嗎
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郭老師 
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2023 07/05 09:37
那你會(huì)不會(huì)收入小于成本?
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2023 07/05 10:12
現(xiàn)在是收入大于成本
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郭老師 
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2023 07/05 10:12
那就可以的,可以這么做。
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2023 07/05 10:17
還有就是,這個(gè)工程的勞務(wù)部分我們分包了,對(duì)方已經(jīng)施工了一部分,但沒有開票呢,我可以暫估嗎
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2023 07/05 10:25
可以的,可以這么做的。
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2023 07/05 10:25
分錄怎么寫呢,開票后需要沖銷嗎
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2023 07/05 10:29
借工程施工勞務(wù)費(fèi),貸應(yīng)付賬款
確認(rèn)收入之后結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本。借主營(yíng)業(yè)務(wù)成本
貸工程施工勞務(wù)費(fèi)
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