工程施工管帐分录(国外英文资料).doc

工程施工会计分录(国外英文资料) To pay the bills (see annex) of the project settlement, to the finance department for the accounting entry: ????? Debit: accounts receivable - * units ????? Loan: project settlement -- * * project ???? Step 4: the end of every month, financial department received the payment confirmation according to the contract revenue, according to the current actual contract costs incurred confirm contract costs, gross margin, according to the difference between the income and cost confirmation contract contract gross margin can be zero, for accounting entries: ????? ? Borrowing: main business cost -- * * project ????????????? Engineering construction - contract gross - * engineering (can be zero) ????? Loan: main business income -- * * project Step 5: at the end of each month, the financial department calculates the operating taxes and additional duties of the withholding agent according to the subcontracted unit projects confirmed by the current period. s main business income is confirmed according to the current and the difference between the subcontractors construction settlement, advocate business wu taxes and add calculation itself and financial processing, the accounting entries: ????? Borrowing: main business taxes and additional ????? Loan: should pay taxes - should pay business tax - complete by oneself ????????????? Taxes should be paid -- the business tax should be paid -- the withholding agent ????????????? Taxes should be paid - the city tax should be paid - on its own ????????????? Taxes should be paid -- the city construction tax -- the withholding agent ???? Loan: other should be paid - education fee additional - complete by itself ????????????? Other services should be paid - educational fee added - the withholding agent? Step 6: at the end of each month, the main business revenue and cost of the confirmed business will be transferred to the subject of profits of the year. ????? Borrowing: main business income -- * * project ????? Credit: this