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單位17年有一筆賬是這樣做的,確認(rèn)收入:借方:主營(yíng)業(yè)務(wù)成本、工程施工-毛利,貸方:這營(yíng)業(yè)外收入,可毛利一直在賬上,17年是另外一名會(huì)計(jì)做的賬,她沒有結(jié)轉(zhuǎn)工程施工這個(gè)科目,我現(xiàn)在的工程施工科目余額里面就有17年的數(shù),就是說17年的賬面上工程施工-毛利45259.99這個(gè)數(shù)今年結(jié)不結(jié)轉(zhuǎn)??
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您好,工程施工-毛利這個(gè)科目在 工程竣工結(jié)算的時(shí)候,工程施工和工程結(jié)算科目進(jìn)行結(jié)轉(zhuǎn)
2019 03/12 11:52
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2019 03/12 11:53
另外,今年賬上的工程施工科目我怎么結(jié)轉(zhuǎn),是不是要結(jié)轉(zhuǎn)到工程結(jié)算科目,那主營(yíng)業(yè)務(wù)收入和主營(yíng)業(yè)務(wù)成本這兩個(gè)科目怎么做?
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2019 03/12 11:57
您好,工程竣工結(jié)算了才需要工程施工和工程結(jié)算進(jìn)行結(jié)轉(zhuǎn),
主營(yíng)業(yè)務(wù)收入和主營(yíng)業(yè)務(wù)成本在月末根據(jù)工程部進(jìn)度結(jié)轉(zhuǎn)
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2019 03/12 13:30
老師:我沒有明白,我們的賬面上工程施工就沒有結(jié)轉(zhuǎn)過,可現(xiàn)在年底了工程施工不結(jié)轉(zhuǎn),這收入和成本怎么辦,利潤(rùn)表上的收入和成本怎么出來?
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2019 03/12 13:32
您好,你們是怎么核算的?開票確認(rèn)收入還是月末根據(jù)完工進(jìn)度確認(rèn)?
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2019 03/12 14:55
老師,我們是開票確認(rèn)收入的
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2019 03/12 14:57
您好,那就等開票的時(shí)候同時(shí)結(jié)轉(zhuǎn)成本,沒有的話就暫時(shí)不結(jié)轉(zhuǎn)
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