施工企业会计核算实务流程（Construction enterprise accounting practice process）.docVIP

下载本文档

5
0
约8.92千字
约 10页
2017-07-24 发布于河南
举报
版权申诉

施工企业会计核算实务流程（Construction enterprise accounting practice process）.doc

1、本文档共10页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

施工企业会计核算实务流程（Construction enterprise accounting practice process）

施工企业会计核算实务流程（Construction enterprise accounting practice process） The construction enterprise accounting practice Accounting (cashier, cost, general ledger, fixed assets) process 1, the basic process: documents, single file - voucher review - billing - reconciliations - other system checkout - general ledger system checkout. 2, pay social insurance premiums: When the social security fee is drawn out, the management fee - employee insurance (the company pays part) Other receivables - employee insurance (personal payment) Internal contacts - XX branch (in full) Credit: bank deposits When wages are paid, they should be paid for their salaries Other receivables - employee insurance (personal payment) Cash or bank deposits (by the difference) 3, pay taxes: When the project invoice is issued, the branch office in Shanghai will not do the accounting treatment, and the Shanghai office will do it, Account receivable: construction unit Loan: engineering settlement income -- the project Receipt of the receipt issued by the office of Shanghai branch at the amount of tax and fees paid, Borrow: tax payable, the tax Other accounts payable -- the fee Credit: bank deposits (or internal contacts - Shanghai Office) 4, fixed assets purchased in fixed assets received documents system daily processing assets increase fixed assets card - - month depreciation voucher and ledger system - check - in fixed assets system for fixed assets in the system in the checkout. Increase in fixed assets by: fixed assets - departments Bank deposit (or accounts payable) When carrying out depreciation, we should use: management fee - depreciation (Management) Project Construction -- project department (management of production and project department) Accumulated depreciation 5, the low value consumables: according to the relevant provisions shall be as low value consumable accounting, first in low value consumable subjects at amortised 91 amortization 90% included in the relevant project cost - the other 10