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问:施工企业的专项工程如何进行财务核算?答:施工企业专项工程,通过“专项工程支出”科目核算。(1)施工企业自建、改扩建固定资产a.购入专项工程使用的材料物资时:借:专项工程支出-专项工程物资贷:物资采购等b.建造固定资产时:借:专项工程支出-××工程贷:专项工程支出-专项工程物资应付工资(建造固定资产人员工资)辅助生产(辅助生产部门提供水、电等)银行存款(支付专项工程的其他支出)内部往来(出包给内部独立核算的施工单位)
Q: How does the special project of the construction company carry out financial accounting? Answer: The special project of the construction enterprise is accounted for through the “special project expenditure” subject. (1) Construction enterprises build or renovate fixed assets by themselves a. When purchasing materials and materials used for special projects: Borrowing: Special project expenditures - Special project materials and loans: Materials procurement, etc. b. When constructing fixed assets: Borrowing: Special project expenditures - × × Project Loans: Special Project Expenditure - Special Project Materials Payable Wages (Building Fixed Assets Staff Salaries) Auxiliary Production (Auxiliary Production Department Provides Water, Electricity, etc.) Bank Deposits (Pay Special Project Other Expenses) Internal Transactions (Outsourcing Internal independent accounting construction unit)