娟子 追問(wèn)

2021-01-27 11:37

您好老師麻煩給分析下。XX項(xiàng)目，6月開(kāi)工， 合同總價(jià)2128萬(wàn)元 ，估計(jì)預(yù)算成本2024.8萬(wàn)元  。
                                     6-9月成本累計(jì)發(fā)生326.77萬(wàn)元          完工進(jìn)度326.77/2024.8=0.1613     
                                    7月開(kāi)票預(yù)收一筆款200萬(wàn)元，我的分錄：借：應(yīng)收賬款-xx項(xiàng)目   200
                                                                                            貸：工程結(jié)算   176.99
                                                                                                   應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng)稅額   23.01
                                   9月開(kāi)票收入一筆100萬(wàn)元，我的分錄：借：應(yīng)收賬款-xx項(xiàng)目  100
                                                                                              貸：工程結(jié)算  88.5
                                                                                                    應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng)稅額  11.5
                                   9月應(yīng)確認(rèn)的合同收入=2128*0.1613=343.25
                                   9月應(yīng)確認(rèn)的成本=2024.8*0.1613=326.6
                                   9月應(yīng)確認(rèn)的毛利=343.25-326.6=16.65
                                 我的分錄    借：工程施工-合同毛利   16.65
                                                          主營(yíng)業(yè)務(wù)成本-xx項(xiàng)目    326.6
                                                      貸：主營(yíng)業(yè)務(wù)收入                           343
1、老師幫我看下我的計(jì)算方式有沒(méi)有問(wèn)題？
2、我么實(shí)收的金額是300萬(wàn)元，確認(rèn)收入是343，那么我的是這個(gè)43元我不知道該什么處理？
3、實(shí)際發(fā)生的成本跟結(jié)轉(zhuǎn)的成本差異部分去哪里呢  ？

meizi老師 解答

2021-01-27 11:48

 你好    這個(gè) 建筑項(xiàng)目公司的業(yè)務(wù)我不太熟悉的 ，怕回復(fù)錯(cuò)誤了   一開(kāi)始我以為你是一般企業(yè)  結(jié)轉(zhuǎn)問(wèn)題的 。 你最好是備注清楚建筑行業(yè)  來(lái)重新提問(wèn)。讓建筑老師幫你看看 。