騰飛 追問

2019-06-12 17:26

1）收到工程價款時：  
   借：銀行存款                                                  109萬
                 貸：工程結算                                     100萬
                 應交稅費-應交增值稅（銷項稅）            9萬
2）付工程材料款時：  
          借：工程施工 -合同成本                                98萬
               應交稅費-應交增值稅（進項稅）           8.82萬
              貸：銀行存款                                    106.82萬
3）結轉成本時：
          借：主營業務成本                                       98萬
                工程施工-合同毛利                                  2萬
            貸：主營業務收入                                    100萬

騰飛 追問

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