建筑装饰企业会计分录

建筑装饰企业会计分录 一、应收、预收、结算、结转等业务处理 1、预收发包方工程款或备料款 借:银行存款 贷:预收帐款(预收工程款) 借:库存材料 贷:预收帐款(预收工程款)或应付帐款(备料款) 2、与发包单位结算应收的工程款时，确认收入 借:应收帐款或银行存款、现金 贷:工程结算收入(或主营业务收入) 3、收到工程结算价款 借:现金或银行存款、预收帐款(预收工程款) 贷:应收账款、应收票据 4、工程结算时，以预收的工程款和备料款抵扣应收工程款 借:预收帐款 贷:应收帐款(应收工程款) 5、以现金或银行存款支付工程支出 借: 工程施工 建筑工程施工承包1园林工程施工准备消防工程安全技术交底水电安装文明施工建筑工程施工成本控制 (自营工程，可根据需要自行设立成本项目，如:工资、福利、折旧、材料等 等) 借:工程结算成本(转包、分包工程时) 贷:现金或银行存款 6、企业销售商品、材料、供应劳务等应向购货单位收取的帐款 借:应收帐款或银行存款、现金 贷:其他业务收入 7、发生的应付分包单位工程款、接受供应单位提供劳务而发生的应付未付款或已付款项， 应根据供应单位或分包单位的发票帐单 借:工程结算成本(转包、分包)、工程施工(自营) 贷:应付帐款或银行存款、现金 8、应付分包单位工程价款(作为自行完成工作量的分包工程) 借:工程施工 贷:应付帐款 9、应付分包单位工程价款(不作为本单位完成工作量的分包工程) 借:工程结算成本 贷:应付帐款 10、结转工程成本 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases (作为自行完成工作量的) 借:主营业务成本(自营工程) 贷:工程施工 11、领用物资 a、本单位、管理部门、专项工程领用的材料 借:工程施工辅助生产管理费用等 贷:库存商品 b、拨付给分包单位抵作备料款的材料 借:预付帐款等 贷:库存材料、工程施工或工程结算成本 12、工程收入结转 月终，将“工程结算收入(或主营业务收入)”科目余额全部转入“本年利润”科目。 借:工程结算收入(或主营业务收入) 贷:本年利润 13、工程成本结转 借:本年利润 贷:工程结算成本(转包、分包工程) 贷:主营业务成本(自营工程) ???说明:若公司从事装饰装潢，属于营业税的建筑业税目，税率3%，工程的核算收入 和成本的确认，当年完工的工程，可按完成 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 法确认收入和成本，跨年度的工程，可按完工百分比法(完工百分比法也适用于当年时间跨度大的工程的收入成本的确定) 完工百分比 =已完成的合同成本?(已实际发生的成本或完成的工作量，预计还需发生的成 本和工作量)×100% 上公式的分母即:预计总合同成本 本期应确认的收入= 合同总收入×完工百分比,累计已确认的收入 本期应确认的成本= 预计总合同成本×完工百分比,累计已确认的成本 确定收入和成本以后的会计处理分录为: 1、按完工比例计算的金额确认为当期的收入。 借:预收帐款、应收帐款 贷:工程结算收入(或主营业务收入) 2、按完工比例计算的金额确认为当期的成本 借:工程结算成本(转包、分包工程) 贷:应付帐款、预收帐款等 借:主营业务成本(自营工程) 贷:工程施工 14、收回分包单位、供应单位预收的款项 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 借:现金或银行存款 贷:预付账款(预付工程款) 二、成本和费用——生产费用 1(月份终了，企业应将本月应付工资按职工的工作部门和服务对象进行分配 借:辅助生产 贷:应付工资 2(生产过程中发生的各种材料费用 借:工程施工 贷:库存商品等 3(按规定提取福利费4(计提固定资产折旧 借:工程施工、辅助生产 贷:应付福利费 贷:累计折旧 5(应付分包单位工程价款(作为自行完成工作量的分工程) 借:工程施工 贷:应付帐款 6 发生的各种其他直接费用 借:工程施工 贷:银行存款、应付帐款等 7 发生的各种施工间接费用 借:辅助生产 贷:银行存款、应付帐款等 8 归集施工成本 借:工程施工 贷:辅助生产 9 结转施工成本 借:主营业务成本 贷:工程施工(自营) 转包、分包工程的成本直接用“工程结算成本”科目处理。或者在“工程施工”下设“工程 施工(自营)”和工程施工(分包)二个二级科目，工程完工时或按完工百分比法计算结转 到主营业务成本科目中去。 三、计提和预缴企业所得税 借:所得税 贷:应交税金——应交所得税 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases 借:应交税金——应交所得税 贷:银行存款 四、利 润 月终，将“工程结算收入(或主营业务收入)”“其他业务收入”“营业外收入”等科目的 余额转入“本年利润”科目的贷方 月终，将“工程结算税金及附加”、“工程结算成本”、“管理费用”、“财务费用”、“其 他业务支出”、“营业外支出”科目余额，转入“本年利润”科目的借方 五、利润分配 年度终了，结转全年利润时， 借:本年利润(赢利时) 贷:利润分配 结转所得税 借:利润分配 贷:所得税 六、流转税申报 1、营业税。 建筑业——装潢3%，计税依据按合同总金额(包括自购材料和建设单位提供的材料价值在 内)。 服务业—— 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 、晒图5%。按单列此类收入总额计算。 2、增值税。 外购货物销售，税率4%。销售额 = 销售收入?(1，4%) 自制产品销售，税率6%。销售额 = 销售收入?(1，6%) 特殊规定:包工包料的玻璃幕墙业务要交增值税，税率6%。 3、主营业务收入要按上述税种设置明细帐，否则从高适用税率证税。 七、外包工程成本处理??? 1、严格要求承包方在领工程款时提供在税务机关购买的正规收款收据，否则不能进入工程 结算成本抵减应纳税所得额，如果进了成本，要在所得税申报时作纳税调整。 2、如果承包方不能提供正规的收款收据，补救 措施 《全国民用建筑工程设计技术措施》规划•建筑•景观全国民用建筑工程设计技术措施》规划•建筑•景观软件质量保证措施下载工地伤害及预防措施下载关于贯彻落实的具体措施 是:把该项工程应当作自营工程处理， 即:收集与工程有关的各项支出的合法票据，记“主营业务成本”。 3、转包、分包工程必须要在施工前与承包方签定工程分包或转包合同。 4、在支付承包人工程款时，应代扣代缴营业税、城建税、教育费附加等税费，否则由贵公 司承担补税责任。 dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases dissolved tied treatment operation 3 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class), participation clinical research activities. (Four) other medical (Digest section, and blood section, and endocrine section, and urinary section,) 1. Rotary purpose master: Digest road bleeding, and liver sex brain disease, and acute pancreatic inflammatory, and DIC, and bleeding sex disease, and diabetes, and thyroid function hyperthyroidism, and kidney function failure, of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment; abdominal puncture operation, and three cavity II SAC tube of using, and bone marrow puncture operation of adapted card, and taboo card and operation method. Familiar: peptic ulcer, infectious diarrhea, cirrhosis, anemia, urinary tract infection, systemic lupus erythematosus, endocrine tumors, and hypersplenism, thrombocytopenia Purpura, clinical manifestations, diagnosis, and treatment; endoscopy, liver biopsy, indications, contraindications, and complications. About: leukemia, aplastic anemia, Glomerulonephritis, tumors, gout, diagnostic and treatment principle of blood system diseases of the bone marrow, the coagulation laboratory principle and methods, the endocrine test specimen collecting requirements. 2. basic requirements (1) number of diseases