问题已解决
六、收入確認(rèn)問(wèn)題(20分) 某施工企業(yè)簽訂一項(xiàng)建造合同,相關(guān)規(guī)定的工期為3年,合同總價(jià)款為16 000 000元。其中第一年相關(guān)資料如下:實(shí)際發(fā)生成本(領(lǐng)用材料)3 600 000元,估計(jì)至完工尚需要投入成本8 400 000元,本年甲方結(jié)算金額為3 200 000元,實(shí)際收到款項(xiàng)為2 400 000元。 要求: (1)計(jì)算當(dāng)年的完工進(jìn)度; (2)編制實(shí)際發(fā)生合同成本的會(huì)計(jì)分錄; (3)編制開(kāi)出賬單結(jié)算工程價(jià)款的會(huì)計(jì)分錄; (4)編制收到工程價(jià)款的會(huì)計(jì)分錄; (5)編制確認(rèn)當(dāng)期收入和費(fèi)用的會(huì)計(jì)分錄。?
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤(pán)賬務(wù)核算及分析
你好,請(qǐng)問(wèn)具體哪里不清楚
2021 08/26 09:03
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2021 08/26 09:04
麻煩解答一下這個(gè)題老師
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2021 08/26 09:15
1、當(dāng)年的完工進(jìn)度=3600000/(3600000+8400000)= 30.00%
2、實(shí)際發(fā)生合同成本的會(huì)計(jì)分錄
借工程施工-合同成本3600000
貸原材料3600000
3、借應(yīng)收賬款3200000
貸工程結(jié)算3200000
4、借銀行存款2400000
貸應(yīng)收賬款2400000
5、收入=16000000*30%=4800000
借主營(yíng)業(yè)務(wù)成本3600000
工程施工-合同毛利1200000
貸主營(yíng)業(yè)務(wù)收入4800000
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