How to make accounting vouchers after the completion of the project maintenance payment

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How to do accounting vouchers after the completion of the project maintenance payment Accounting 0 9 seconds ago.

Hello, Mr. Xiaohai of the Accounting School will answer for you.

1. The tax at the time of invoicing is the construction personnel, and the unit cannot be used to enter the account 2. The part to be paid by the insurance company must be rushed back.

Specific entries are treated like this:

1. After issuing an invoice for maintenance expenses.

Debit: Other receivables - tax component.

Debit: Other payables - maintenance costs.

Credit: cash, bank deposits.

2. Deal with maintenance costs.

Borrow: Management Expenses - Perimeter Repair (Part Without Compensation).

Borrow: Other receivables - insurance companies (with indemnified part).

Credit: Other payables - maintenance costs.

3. After receiving the compensation from the insurance company.

Borrow: cash, bank deposits.

Credit: Other Receivables - Insurance Company (Portion with Compensation).

Those taxes can only be posted on the account, and they will be collected from the construction party in the future, because the law stipulates that they are responsible, and if they can't be collected in the future, they will be treated as non-operating expenses, but no matter how they are handled, the enterprise income tax is not allowed to deduct this content.

Feel free to ask my nickname to all the teachers in the Accounting School.

The cost is deducted from the unpaid project price - warranty money for the project to pay for the maintenance cost.

According to the specific situation of the project responsibility:

First: if it is the responsibility of the construction party, the construction party will repair and accept it free of charge and handle the delivery;

Second: if the problem of maintenance is caused by Party A, the construction party shall not be forcibly required to repair, and it can be resolved through negotiation between the two parties;

Third: how to make the engineering changes caused by Party A's design changes before the maintenance period, and the construction party should pay for the engineering change work;

Fourth: How is it the responsibility of the construction party and the construction party refuses to repair or delays the maintenance, Party A can deduct the corresponding maintenance payment from the maintenance ** twice and appoint other units to carry out maintenance.

Please add to the deficiencies. Thank you!

In general, there is a 5% warranty!

Single-sock posture to do the project, generally through the construction in progress subject accounting, after the completion of the project will be transferred from the construction in progress to fixed assets.

Borrow: Construction in progress - * project.

Credit: Bank deposit (part of payment).

Accounts payable (unpaid portion).

When a unit does a project, it is generally accounted for by the project in progress, and after the completion of the project, it will be transferred from the project in progress to the fixed assets.

Borrow: Construction in progress - * project.

Credit: Bank deposit (part of payment).

Accounts payable (unpaid portion).