问题已解决
建筑业暂估成本需要哪些附件?目前除了开出发票,什么进项票未见


你好,同学,暂估成本需要提供成本真实发生依据,要列出暂估的成本明细,应付账款暂估明细,要有供应商清单.
2022 05/19 15:01

84784968 

2022 05/19 15:21
也可以不暂估,后续收到成本票再入项目成本吗,采购无法提供附近,怕暂估了,后续也无票收到,可以吗?

84784968 

2022 05/19 15:23
采用小企业准则做账的
鲁老师 

2022 05/19 15:35
您好同学,最好要暂估,不然你确认收入了,没有成本,所得税税负会很高,毛利变动也会很大,工程项目的毛利如果浮动很大也有问题的

84784968 

2022 05/19 15:42
我暂估清单,现在无法取得,第二个是后续如果成本票不到的话,比较麻烦,年终汇算清缴还要调增成本,毛利还是很高
鲁老师 

2022 05/19 15:45
你好同学,成本暂估是可以调整的,到年底如果发现成本发票收不回可以冲回暂估

84784968 

2022 05/19 22:54
暂估,并已经结转成本,年末确认无票入账,也未见付款,怎么冲回分录,年末冲回跟汇算清缴前后冲回有什么区别吗?
鲁老师 

2022 05/19 22:56
借工程施工-暂估 红字 应付账款暂付-红字 借主营业务成本红字 贷工程施工-暂估 红字

84784968 

2022 05/19 23:00
这个在年末,汇算清缴前,汇算清缴后做呢?
鲁老师 

2022 05/19 23:13
这个应该在汇算清缴前做

84784968 

2022 05/19 23:18
老师如你所说这样我的利润增加了,毛利不是还是高了吗?暂估科目结平了,这个老师说的一直挂着是暂估不结平吗?跟上面您说的处理方法不一致?
鲁老师 

2022 05/19 23:34
毛利提高正常的,你本来就没有这么多成本,暂估长时间挂账有税务风险