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建筑人员来报账,会计人员难入账!送你一套建筑业账务处理流程。 - 北京代理记账

建筑人员来报账,会计人员难入账!送你一套建筑业账务处理流程。

2021-04-01上一篇 : |下一篇 :

建筑人员来报账,会计人员难入账!送你一套建筑业账务处理流程。 资讯 第1张

一提到建筑业会计核算,许多小伙伴都会说:建筑业会计好难啊!

那建筑业会计核算究竟难在哪里呢?

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一、建筑行业业务流程

二、核算模式(与众不同):

三、工程施工

1. 工程施工-合同成本,核算工程合同成本,设置一下明细科目

2. 工程施工-间接费用(综合费用)

3. 工程施工-合同毛利,核算工程毛利

(1) 确认合同收入、合同费用时

(2) 合同完工时

四、 工程结算

五、 机械作业

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