问题已解决
年初工程结算科目借方余额为负数,同时预收账款及应交营业税科目贷方余额均为负数,帮解释一下是什么意思
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/20/56/95_avatar_middle.jpg?t=1651203228)
说明对方有预付给你们款项,预收账款说明你们还有要收款项,说明你们多缴税了或者忘记计提税金了
2017 05/11 12:03
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2017 05/11 12:20
@袁老师:那请问工程结算科目期初借方余额为负数是什么意思?
![](https://pic1.acc5.cn/009/20/56/95_avatar_middle.jpg?t=1651203228)
袁老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2017 05/11 14:12
说明付的款大于完成工作量收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2017 05/11 14:13
@袁老师:那我后期应该怎么做账呢?
![](https://pic1.acc5.cn/009/20/56/95_avatar_middle.jpg?t=1651203228)
袁老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2017 05/11 14:14
根据实际情况,完工结转工程结算,就可以了