accounting cost: 1.
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.
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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.
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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.