[accounting treatment of top ten industries – construction industry]


accounting cost: 1.

Erection Anchor

Completion cost (1) labor and material contracting debit: Project Settlement — * * project — * * period     Credit: Engineering Construction — * * project — * * period — materials                         — artificial                         — Machinery cost                         — Indirect expenses (2) clearing contractor loan: Project Settlement — * * project — * * period     Loan: Payroll payable (3) materials supplied by Party A loan: Project Settlement — * * project — * * period     Loan: Engineering Construction — * * project — * * period — materials (auxiliary materials)                         — artificial                         — Machinery cost                         — Indirect cost (4) subcontracting debit: Project Settlement – * * project – * * period     Credit: accounts payable – * * unit (subcontractor) (5) material purchase debit: other business costs     Credit: raw materials / goods in stock 3.

debit: other receivables – details     Other payables – Social Security     Credit: bank deposit (7) investment expenditure: fixed assets / intangible assets debit: accounts payable – XX     Credit: bank deposit (8) short term investment / long term investment debit: short term investment – XX / long term investment – Equity – XX / – bond – XX     Loan: bank deposit (9) financing expenditure: loan repayment loan: short-term loan     Credit: bank deposit (10)   Interest repayment: interest payable     Credit: bank deposit (11)   Dividend debit: dividend payable     Credit: bank deposit II.

Construction cost debit: Engineering Construction — * * project — * * period — materials                         — artificial                         — Machinery cost                         — Indirect costs     Loan: raw materials        Payroll payable         Mechanical operation cost        Other receivables – * * project reserve IV.

Incoming bill (1)     Material bill: raw materials / goods in stock / revolving materials debit: raw materials / goods in stock / revolving materials / long-term deferred expenses      Taxes payable – VAT payable – input tax     Credit: accounts payable – Supplier / other payables – boss / other receivables – worker (2)     Labor ticket: Labor Relations: temporary workers / contract workers (Payroll): Debit: Payroll payable – wages (wages payable)    payroll     Credit: other payables – Social Security         Taxes payable – individual income tax         Non operating income – fine income          Other receivables – worker’s name         Payroll payable (paid salary)        Labor Relations: (invoice) debit: Engineering Construction — * * project — several phases — labor cost invoice     Credit: accounts payable – Supplier / other payables – boss / other receivables – worker (3)     Fixed assets: Purpose: administrative expense / sales expense / cost debit: fixed assets – purpose classification – name      Taxes payable – VAT payable – input tax      Credit: accounts payable – Supplier / other payables – boss / other receivables – worker (4)     Expense ticket: rent / utilities / organization expenses / office expenses / telephone expenses / travel expenses / entertainment expenses / advertising expenses / freight / debit: management expenses – office expenses / travel expenses / meals / entertainment expenses / telephone expenses / public relations expenses / tax control panel / fuel expenses / Tolls / rent expenses / utilities / welfare expenses      Sales expenses – office expenses / travel expenses / board expenses / entertainment expenses / telephone expenses / public relations expenses / tax control panel / fuel expenses / Tolls / rent expenses / utilities / advertising expenses / sales allowance / freight / installation and commissioning expenses / Three Guarantees service expenses / packaging materials / welfare expenses      Taxes payable – VAT payable – input tax     Financial expenses – service charge / exchange gain / loss / interest income / interest expense / cash discount     Credit: accounts payable – Supplier / other payables – boss / other receivables – worker (5)     Tax control panel: Debit: administrative expenses – tax control panel     Credit: accounts payable 2.

Money collection: (1) operating income: public card + private card debit: bank deposit / other payables     Loan: accounts receivable / advances received (2) financing income: bank loan / individual / shareholder loan: bank deposit     Loan: short-term loan / other payables / paid in capital (3) investment income: interest income / dividend / principal loan: bank deposit     Credit: interest receivable / Dividend Receivable / short-term investment / long-term investment 2.

▨   Source of this article: network resources.

Expenditure (1) operating expenses: Bank deduction debit: administrative expenses – office expenses     Financial expenses – handling charges / interest expenses     Credit: bank deposit (2) supplier debit: accounts payable     Credit: bank deposit (3) worker’s salary / current account debit: employee salary payable / other receivables      Credit: bank deposit (4) boss private card debit: other payables     Credit: bank deposit (5) tax debit: taxes payable – stamp duty / urban maintenance and construction tax / education surcharge / local education surcharge / labor union funds / garbage disposal fee / disability Fund / individual income tax / enterprise income tax / VAT payable – unpaid taxes / house property tax / land use tax / vehicle and vessel tax / land value-added tax     Credit: bank deposit (6) payment (others): office expenses / travel expenses / entertainment expenses / social security / rent / water and electricity / insurance premium / expense reporting, etc.

1、 Banking business: 1.

Sales cost debit: main business cost – labor and material contracting               — Cleaning contractor               — Materials provided by Party A     Credit: Project Settlement — * * project — * * period 2.

If you have any objection to the copyright, please contact the background for settlement.

If there is anything wrong, please contact to delete it..

The copyright of this article belongs to the original author.

Invoice Entry: 1.

accounting expenses (omitted accounting treatment) salary / non engineering personnel / social security / rent / water and electricity / depreciation / amortization / interest income / interest expense / investment income copyright belongs to the original author.

Invoice issuing (1) main business: different industries, current construction tax rate: 13%: Materials   9%: subcontracting materials 6%: labor 3% / 5%: simple tax debit: accounts receivable / collection method     Credit: main business income — XX project 1                    XX item 2                    XX item 2                    Material name         Taxes payable – VAT payable – output tax (2) others: Leasing fixed assets, selling fixed assets, franchise fee debit: accounts receivable / collection method    Credit: other business income – lease / name of fixed assets / franchise fee    Taxes payable – VAT payable – output tax III.

Tags:

Related Post