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老師,你好,我房地產(chǎn)企業(yè),已給業(yè)主開部分發(fā)票,但成本票還未取得完全,需要暫估成本嗎,暫估成本如何做會(huì)計(jì)分錄
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需要暫估成本的,暫估成本的分錄跟成本分錄是一樣的,只是摘要上注明為暫估成本即可。
2020 01/14 15:57
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2020 01/14 15:58
目前我的成本都在開發(fā)成本里面,
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2020 01/14 15:58
后期還有
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2020 01/14 15:59
但是現(xiàn)在有收入
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2020 01/14 15:59
也是一樣的,因?yàn)榈秸浇Y(jié)轉(zhuǎn)的時(shí)候,這個(gè)都會(huì)要進(jìn)行沖紅,然后按票據(jù)進(jìn)行入賬。
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2020 01/14 15:59
主營(yíng)業(yè)務(wù)成本為0
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2020 01/14 15:59
有所得稅
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2020 01/14 15:59
老師,這種情況該怎么辦呢
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2020 01/14 16:01
你的主營(yíng)業(yè)務(wù)成本可以先進(jìn)行暫估,根據(jù)你的開票,預(yù)估你的完工程度和成本,結(jié)轉(zhuǎn)開發(fā)成本到主營(yíng)業(yè)務(wù)成本,讓成本和收入進(jìn)行配套,等到開發(fā)完成的時(shí)候,再將暫估的分錄沖紅,按正確的成本入賬即可。
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2020 01/14 16:01
老師,我沒(méi)太明白您的意思
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2020 01/14 16:02
你現(xiàn)在的問(wèn)題是有開票,但沒(méi)有成本,需要進(jìn)行暫估,我上面說(shuō)的處理方法就是你先暫估成本,讓成本和收入同步,等到你的發(fā)票全都開完了,完工結(jié)轉(zhuǎn)成本的時(shí)候,將原來(lái)暫估的沖紅,再按實(shí)際的成本結(jié)轉(zhuǎn)入賬,這么說(shuō)清楚點(diǎn)沒(méi)?
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2020 01/14 16:10
要估成本怎么做會(huì)計(jì)分錄
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2020 01/14 16:11
開發(fā)成本有
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2020 01/14 16:11
但后期還有
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2020 01/14 16:54
你正常入開發(fā)成本的就入開發(fā)成本,結(jié)轉(zhuǎn)成本的分錄 借主營(yíng)業(yè)務(wù)成成本 貸開發(fā)成本,這部分是根據(jù)你的開票核算的,后面要附上計(jì)算表格,摘要注明是暫估成本,等到后期完工了之后,將所有的暫估分錄都沖紅,然后按正確的成本入賬即可。
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2020 01/14 19:44
你的意思把目前的開發(fā)成本全部結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本嗎
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2020 01/15 08:59
是的,暫估成本就是進(jìn)行成本的結(jié)轉(zhuǎn)。
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2020 01/15 09:00
并不是全部都轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本,而是要根據(jù)你開票的比例去結(jié)轉(zhuǎn)對(duì)應(yīng)的成本,這兩個(gè)數(shù)字要進(jìn)行配比。
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2020 01/15 10:57
目前我的開發(fā)成本是5000多萬(wàn),收入是300多萬(wàn)
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2020 01/15 10:58
主營(yíng)業(yè)務(wù)成本是0
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2020 01/15 10:58
應(yīng)該怎么做不會(huì)有企業(yè)所得稅
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2020 01/15 11:21
這個(gè)比例根據(jù)你的總的需要開票的金額來(lái)定,比如你開票開了總金額的6%,那么你的成本就按照總成本的6%去進(jìn)行結(jié)轉(zhuǎn)。
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