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Anonymous users2024-02-08Understand the theory first, and then combine it with practice.
Theoretical reference to this.
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Anonymous users2024-02-07The upstairs are outdated :)
1.If the project payment received is the preparation payment paid by Party A in advance, it can be entered into the advance receivables, and then carried forward to the "main business income - project settlement income" when the final accounts are completed, and the profit and loss at the end of the period will be carried forward and the tax will be paid.
2.Generally, the cost is carried forward when the project money is carried forward and the profit and loss is received, and if there is a balance on the debit side of the project construction at the end of the month, it is commonly called "unfinished construction" in the industry, which does not matter.
3.According to your accounting method, it should be hedged after the completion of the final accounts (our accounting method is different from yours).
4.If the construction team's public expenses are white and the amount is not particularly large, you can make a "temporary worker payroll" to directly enter the cost, and you can also use invoices to pay directly.
5.You can make an advance payment for driving repairs to solve the problem5
Complete. Added:
First band base month:
When the project payment is issued, the main business income is recognized, and the bank deposit is 50,000
Credit: main business income - project settlement income 50,000
Costs incurred.
Borrow: engineering construction - labor costs (material costs, machinery costs) 60,000
Credit: Bank deposit 60000
Carry forward the construction of the project.
Borrow: The cost of main business --- the settlement cost of the project is 50,000
Credit: Engineering Construction - Labor Cost 20,000
Material cost 30000
Profit or loss carried forward at the end of the month.
Borrow: 50,000 profit for the year
Credit: main business cost - project settlement cost 50,000
Borrow: main business income - project settlement income 50,000
Wait: 50,000 profit for the year
Note: Carry forward the construction of the project according to the image progress, and make a little profit or a little profit. The debit balance of the project construction is 10,000 for the unfinished construction.
The second month: because of the issuance of invoices for the construction payment, the cost and income are not carried forward.
It's just a matter of getting it into the book.
Borrow: engineering construction - labor costs (material costs, machinery costs) 60,000
Loan: 60,000 in bank deposits
The third month: 100,000 invoices are issued to recognize revenue.
Borrow: Bank deposit 100000
Credit: main business income - project settlement income 100,000
At the same time, the construction of the project is carried forward.
Borrow: The cost of main business --- the settlement cost of the project is 70,000
Credit: Engineering Construction - Labor Costs (Material Costs, Machinery Costs) 70,000
After that, the profit and loss are carried forward.
Borrow: 70,000 profit for the year
Credit: Cost of main business - project settlement cost 70,000
Borrow: main business income - project settlement income 100,000
To be: 100,000 profit for the year
Provision is accounted for in the construction of the project.
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Hope it solves your problem.
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Anonymous users2024-02-06The gross profit of the cost of revenue of the construction enterprise is generally calculated according to the monthly contract progress, and the entries are.
Borrow: construction of the project - contract cost.
Engineering construction - contract gross suspicion stove posture (generally on the debit side).
Credit: Project Settlement - Contract Income.
At the end of the month, the opposite direction of these accounts will be transferred to the current year's profit.
For example, the entry of the transfer cost:
Borrow: Profit for the current year.
Credit: Construction - Contract Absolute Cost.
Others like that.
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