问题已解决
老師,請問施工單位給勞務分包單位的進度獎勵怎么做會計分錄?還有罰款怎么入



獎勵款也要確認收入的額,罰款計入成本里面
2021 11/06 16:07

84785012 

2021 11/06 16:08
具體分錄

84785012 

2021 11/06 16:09
罰款不應該是營業(yè)外收入,獎勵是營業(yè)外支出?

辜老師 

2021 11/06 16:09
借:銀行存款,貸:主營業(yè)務收入? 應交稅費—應交增值稅—銷項稅
罰款計入,借:營業(yè)外支出,貸:銀行存款

84785012 

2021 11/06 16:09
我們是施工企業(yè)

辜老師 

2021 11/06 16:10
是的,獎勵收入也是工程款的一部分,要確認收入交稅的

84785012 

2021 11/06 16:11
獎勵是我我們獎勵給勞務隊的,我們應該確認的是支出吧?

84785012 

2021 11/06 16:11
不是我們收到獎勵款

辜老師 

2021 11/06 16:21
你們獎勵給勞務隊,應該就是你們的工程成本了

84785012 

2021 11/06 20:36
那按成本怎么做賬?

辜老師 

2021 11/07 10:51
借,工程施工。貸,銀行存款
