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老師建筑公司成本結(jié)轉(zhuǎn)的會(huì)計(jì)分錄怎么寫呀?
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你好你是用工程施工會(huì)計(jì)制度嗎?
2023 12/06 10:24
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84784977 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/06 10:29
是的,通過(guò)工程施工
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/06 10:30
1、結(jié)轉(zhuǎn)成本
借:主營(yíng)業(yè)務(wù)成本工程施工--工程毛利
貸:主營(yíng)業(yè)務(wù)收入
2、結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)收入、主營(yíng)業(yè)務(wù)成本
借:主營(yíng)業(yè)務(wù)收入
貸:主營(yíng)業(yè)務(wù)成本本年利潤(rùn)
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84784977 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/06 10:44
老師結(jié)轉(zhuǎn)成本的第二步有點(diǎn)不懂,請(qǐng)您再講解一下,謝謝
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84784977 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 12/06 10:46
主營(yíng)業(yè)務(wù)成本利潤(rùn)不知道怎么來(lái)的
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/06 10:46
你好,實(shí)際上就是把主營(yíng)業(yè)務(wù)收入和主營(yíng)業(yè)務(wù)成本都結(jié)轉(zhuǎn)到本年利潤(rùn)里面。
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