騰飛 追問(wèn)

2019-06-12 17:26

1）收到工程價(jià)款時(shí)：  
   借：銀行存款                                                  109萬(wàn)
                 貸：工程結(jié)算                                     100萬(wàn)
                 應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅）            9萬(wàn)
2）付工程材料款時(shí)：  
          借：工程施工 -合同成本                                98萬(wàn)
               應(yīng)交稅費(fèi)-應(yīng)交增值稅（進(jìn)項(xiàng)稅）           8.82萬(wàn)
              貸：銀行存款                                    106.82萬(wàn)
3）結(jié)轉(zhuǎn)成本時(shí)：
          借：主營(yíng)業(yè)務(wù)成本                                       98萬(wàn)
                工程施工-合同毛利                                  2萬(wàn)
            貸：主營(yíng)業(yè)務(wù)收入                                    100萬(wàn)

騰飛 追問(wèn)

2019-06-12 17:57

這樣理解可以嗎？

答疑蘇老師 解答

2019-06-13 05:29

你好 是的 可以這樣理解