问题已解决
勞務(wù)公司,人工工資是成本,請問老師,人工工資計入什么會計科目?



你好,計入勞務(wù)成本科目
2019 08/30 21:05

84784973 

2019 08/30 21:06
可以直接計入主營業(yè)務(wù)成本嗎?

凡凡老師 

2019 08/30 21:08
你好,是可以的。如果對我的回答滿意的話,麻煩給個五星好評。

84784973 

2019 08/30 21:09
沒明白,是即可以記勞務(wù)成本,又可以記主營業(yè)務(wù)成本,對嗎?

84784973 

2019 08/30 21:09
記勞務(wù)成本,是不是還要結(jié)轉(zhuǎn)?

凡凡老師 

2019 08/30 21:16
你好,如果你們沒有設(shè)置勞務(wù)成本,是可以計入主營業(yè)務(wù)成本的。不過一般勞務(wù)公司都是按勞務(wù)成本核算的。勞務(wù)成本也是成本類科目,也是要結(jié)轉(zhuǎn)的。

84784973 

2019 08/30 21:23
計入勞務(wù)成本的話,結(jié)轉(zhuǎn)有什么要求嗎?

凡凡老師 

2019 08/30 21:32
你好,這個是按收入來對應(yīng)結(jié)轉(zhuǎn)的。

84784973 

2019 08/30 23:34
計入勞務(wù)費還是主營業(yè)務(wù)成本,這個會計準則有規(guī)定和要求嗎

凡凡老師 

2019 08/31 08:44
你好,準則都是原則性規(guī)定,沒有強制性規(guī)定。
