问题已解决
剛到一家建筑企業(yè),按新收入準(zhǔn)則,有個"合同結(jié)算”科目,但科目表中沒有這個科目,請教下怎么設(shè)好
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您好,您可以增加一個這個科目屬于一級科目成本類的。
2023 05/09 09:11
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2023 05/09 09:12
上面寫錯了? “合同結(jié)算是即屬于負(fù)債類又屬于資產(chǎn)類科目,根據(jù)新收入準(zhǔn)則相關(guān)規(guī)定,“合同結(jié)算”科目核算同一合同下屬于在某一時段內(nèi)履行履約義務(wù)涉及與客戶結(jié)算對價的合同資產(chǎn)或合同負(fù)債。期末余額在借方的,根據(jù)其流動性,在資產(chǎn)負(fù)債表中分別列示為“合同資產(chǎn)”或“其他非流動資產(chǎn)”項(xiàng)目;期末余額在貸方的,根據(jù)其流動性,在資產(chǎn)負(fù)債表中分別列示為“合同負(fù)債”或“其他非流動負(fù)債”項(xiàng)目
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2023 05/09 09:13
可以增加一個? 增加在負(fù)債科目里就行?
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2023 05/09 09:17
是負(fù)債類科目下設(shè)這個二級科目嗎
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2023 05/09 09:30
你好,這個是屬于負(fù)債類的一級科目。
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2023 05/09 09:31
科目名稱選哪個?
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2023 05/09 09:35
你好,科目名稱就是合同結(jié)算。
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