澳门建筑工程会计做账流程及会计分录

澳门建筑工程会计做账流程及会计分录

发表于 2023-12-12 19:18:53 浏览：0

澳门建筑工程会计做账流程及会计分录

　　建筑工程会计做账流程可以归纳为以下几点：

　　1.根据发生的实际业务活动，取得或填制原始凭证，并编制记账凭证。

　　2.根据记账凭证登记各种明细分类账。

　　3.在每月底，要将记入有关成本计算账户的借方发生额，要求根据对应的贷方账户的金额进行汇总，然后将发生额及余额分别记入预制成品——产成品账户。

　　4.最终要编制成本计算表、成本汇总表及账务处理，以便结转销售成本。

　　以下是一般建筑工程会计做账的具体会计分录：

　　1.购买材料：

　　借：原材料-xx材料

　　贷：银行存款（或应付账款）

　　2.领用材料：

　　借：工程施工-合同成本-材料费

　　贷：原材料-xx材料

　　3.分配工资：

　　借：工程施工-合同成本-人工费

　　贷：应付职工薪酬

　　4.支付工资：

　　借：应付职工薪酬

　　贷：银行存款（或库存现金）

　　5.计提机械使用费：

　　借：工程施工-合同成本-机械使用费

　　贷：累计折旧（或应付账款）

　　6.分配机械使用费：

　　借：工程施工-合同成本-机械使用费

　　贷：机械作业-xx机械使用费

　　7.工程结算：收到客户款项时，根据合同规定扣除代收工程款项后，开具工程发票并结算工程款收入；支付供应商材料款项时，根据发票账单等原始凭证审核无误后，开具付款凭证并结算供应商材料款项。分包单位结算工程款时也需要开具发票结算工程款。按一定的税率计算本期应交税金并做出会计分录；结转销售成本时按本期结转的主营业务成本、其他业务成本和营业税金及附加等。

　　8.工程完工结算：按照规定计算出工程完工进度款收入，与甲方进行结算，按一定的税率计算本期应交税金并做出会计分录；结转销售成本时按本期结转的主营业务成本、其他业务成本和营业税金及附加等。按规定计算利润总额和所得税费用并做出会计分录；将本期利润结转到“本年利润”账户并做出会计分录。最后将本年利润余额结转到“利润分配——未分配利润”账户并做出会计分录。

　　9.工程决算：将已经完工的工程的全部账务处理完毕后编制会计报表；在工程全部完工时需要将工程的全部收入和成本结转到“本年利润”账户。根据“本年利润”账户计算净利润并做出会计分录；将净利润结转到“利润分配——未分配利润”账户并做出会计分录。最后将“利润分配——未分配利润”账户的余额结转到下一年度并做出会计分录。

　　以上信息仅供参考，具体账务处理可能因实际情况而有所不同，建议咨询专业的会计师或者相关机构获取具体信息。

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'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '34', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=34', 'total' => '请使用count标签查询', 'field' => array ( ), ), 35 => array ( 'id' => '35', 'pid' => '5', 'pids' => '0,5', 'name' => '财务政策', 'dirname' => 'caiwuzhengce', 'pdirname' => 'caiwubaike/', 'child' => 0, 'disabled' => '0', 'ismain' => 1, 'childids' => 35, 'thumb' => '', 'show' => '1', 'setting' => array ( 'disabled' => '0', 'linkurl' => '', 'getchild' => '0', 'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '35', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=35', 'total' => '请使用count标签查询', 'field' => array ( ), ), 36 => array ( 'id' => '36', 'pid' => '5', 'pids' => '0,5', 'name' => '最新资讯', 'dirname' => 'zuixinzixun', 'pdirname' => 'caiwubaike/', 'child' => 0, 'disabled' => '0', 'ismain' => 1, 'childids' => 36, 'thumb' => '', 'show' => '1', 'setting' => array ( 'disabled' => '0', 'linkurl' => '', 'getchild' => '0', 'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '36', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=36', 'total' => '请使用count标签查询', 'field' => array ( ), ), )
urlrule	'/index.php?s=fenzhan&c=show&id=1664&page=[page]'
fix_html_now_url	''
my_web_url	'http://gansusheng.58lecaihui.com/index.php?c=show&id=1664'
get	array ( 'c' => 'show', 'id' => '1664', 's' => 'fenzhan', )

App.php	FCPATH/CodeIgniter72/Config/App.php
Auto.php	FCPATH/App/Module/Config/Auto.php
Autoload.php	FCPATH/CodeIgniter72/Config/Autoload.php
Cache.php	FCPATH/CodeIgniter72/Config/Cache.php
Cache.php	FCPATH/CodeIgniter72/Extend/Cache.php
Cache.php	FCPATH/Fcms/Library/Cache.php
Category.php	FCPATH/App/Module/Action/Category.php
CodeIgniter.php	FCPATH/CodeIgniter72/Extend/CodeIgniter.php
Constants.php	FCPATH/CodeIgniter72/Config/Constants.php
Content.php	APPPATH/Models/Content.php
Content.php	FCPATH/App/Module/Models/Content.php
Content.php	FCPATH/Fcms/Model/Content.php
ContentSecurityPolicy.php	FCPATH/CodeIgniter72/Config/ContentSecurityPolicy.php
Controller.php	FCPATH/CodeIgniter72/Extend/Controller.php
Database.php	FCPATH/CodeIgniter72/Config/Database.php
Date.php	FCPATH/Fcms/Field/Date.php
Editor.php	FCPATH/Fcms/Field/Editor.php
Exceptions.php	FCPATH/CodeIgniter72/Config/Exceptions.php
Exceptions.php	FCPATH/CodeIgniter72/Extend/Exceptions.php
Field.php	FCPATH/Fcms/Library/Field.php
File.php	FCPATH/Fcms/Field/File.php
Filters.php	FCPATH/CodeIgniter72/Config/Filters.php
Helper.php	FCPATH/Fcms/Core/Helper.php
Hook.php	FCPATH/CodeIgniter72/Extend/Hook.php
Hooks.php	FCPATH/App/Chtml/Config/Hooks.php
Hooks.php	FCPATH/App/Module/Config/Hooks.php
Hooks.php	FCPATH/Fcms/Core/Hooks.php
Init.php	APPPATH/Config/Init.php
Init.php	FCPATH/CodeIgniter72/Init.php
Init.php	FCPATH/Fcms/Init.php
Input.php	FCPATH/Fcms/Library/Input.php
Kint.php	FCPATH/CodeIgniter72/Config/Kint.php
Lang.php	FCPATH/Fcms/Library/Lang.php
Linkages.php	FCPATH/Fcms/Field/Linkages.php
Logger.php	FCPATH/CodeIgniter72/Config/Logger.php
Member.php	FCPATH/Fcms/Model/Member.php
Model.php	FCPATH/CodeIgniter72/Extend/Model.php
Model.php	FCPATH/Fcms/Core/Model.php
Module.php	FCPATH/App/Module/Action/Module.php
Module.php	FCPATH/App/Module/Extends/Home/Module.php
Modules.php	FCPATH/CodeIgniter72/Config/Modules.php
Mwhere.php	APPPATH/Config/Mwhere.php
Paths.php	FCPATH/CodeIgniter72/Config/Paths.php
Phpcmf.php	FCPATH/Fcms/Core/Phpcmf.php
Request.php	FCPATH/CodeIgniter72/Extend/Request.php
Router.php	FCPATH/Fcms/Library/Router.php
Routes.php	APPPATH/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Extend/Routes.php
Routes.php	FCPATH/Fcms/Config/Routes.php
Security.php	FCPATH/Fcms/Library/Security.php
Seo.php	FCPATH/Fcms/Library/Seo.php
Service.php	FCPATH/Fcms/Core/Service.php
Services.php	FCPATH/CodeIgniter72/Config/Services.php
Show.php	APPPATH/Controllers/Show.php
Text.php	FCPATH/Fcms/Field/Text.php
Textarea.php	FCPATH/Fcms/Field/Textarea.php
Toolbar.php	FCPATH/CodeIgniter72/Config/Toolbar.php
UserAgents.php	FCPATH/CodeIgniter72/Config/UserAgents.php
Version.php	FCPATH/My/Config/Version.php
View.php	FCPATH/CodeIgniter72/Config/View.php
View.php	FCPATH/CodeIgniter72/Extend/View.php
View.php	FCPATH/Fcms/Core/View.php
custom.php	/www/wwwroot/www.58lecaihui.com/config/custom.php
database.php	/www/wwwroot/www.58lecaihui.com/config/database.php
domain_app.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php
domain_client.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php
hooks.php	/www/wwwroot/www.58lecaihui.com/config/hooks.php
index.php	/www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php
index.php	/www/wwwroot/www.58lecaihui.com/index.php
lang.php	/www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php
site.php	/www/wwwroot/www.58lecaihui.com/cache/config/site.php
system.php	/www/wwwroot/www.58lecaihui.com/cache/config/system.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php
AutoloadConfig.php	SYSTEMPATH/Config/AutoloadConfig.php
Autoloader.php	SYSTEMPATH/Autoloader/Autoloader.php
BaseBuilder.php	SYSTEMPATH/Database/BaseBuilder.php
BaseCollector.php	SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php
BaseConfig.php	SYSTEMPATH/Config/BaseConfig.php
BaseConnection.php	SYSTEMPATH/Database/BaseConnection.php
BaseHandler.php	SYSTEMPATH/Cache/Handlers/BaseHandler.php
BaseResult.php	SYSTEMPATH/Database/BaseResult.php
BaseService.php	SYSTEMPATH/Config/BaseService.php
Builder.php	SYSTEMPATH/Database/MySQLi/Builder.php
CacheFactory.php	SYSTEMPATH/Cache/CacheFactory.php
CacheInterface.php	SYSTEMPATH/Cache/CacheInterface.php
CliRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php
CodeIgniter.php	SYSTEMPATH/CodeIgniter.php
Common.php	SYSTEMPATH/Common.php
Config.php	SYSTEMPATH/Config/Config.php
Config.php	SYSTEMPATH/Database/Config.php
Connection.php	SYSTEMPATH/Database/MySQLi/Connection.php
ConnectionInterface.php	SYSTEMPATH/Database/ConnectionInterface.php
ContentSecurityPolicy.php	SYSTEMPATH/HTTP/ContentSecurityPolicy.php
Controller.php	SYSTEMPATH/Controller.php
Database.php	SYSTEMPATH/Database/Database.php
Database.php	SYSTEMPATH/Debug/Toolbar/Collectors/Database.php
DebugToolbar.php	SYSTEMPATH/Filters/DebugToolbar.php
DotEnv.php	SYSTEMPATH/Config/DotEnv.php
Events.php	SYSTEMPATH/Debug/Toolbar/Collectors/Events.php
Events.php	SYSTEMPATH/Events/Events.php
Exceptions.php	SYSTEMPATH/Debug/Exceptions.php
Factories.php	SYSTEMPATH/Config/Factories.php
Factory.php	SYSTEMPATH/Config/Factory.php
FileHandler.php	SYSTEMPATH/Cache/Handlers/FileHandler.php
FileLocator.php	SYSTEMPATH/Autoloader/FileLocator.php
Files.php	SYSTEMPATH/Debug/Toolbar/Collectors/Files.php
FilterInterface.php	SYSTEMPATH/Filters/FilterInterface.php
Filters.php	SYSTEMPATH/Filters/Filters.php
Header.php	SYSTEMPATH/HTTP/Header.php
IncomingRequest.php	SYSTEMPATH/HTTP/IncomingRequest.php
Kint.php	SYSTEMPATH/ThirdParty/Kint/Kint.php
Logger.php	SYSTEMPATH/Log/Logger.php
LoggerInterface.php	SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php
Logs.php	SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php
Message.php	SYSTEMPATH/HTTP/Message.php
MessageInterface.php	SYSTEMPATH/HTTP/MessageInterface.php
MessageTrait.php	SYSTEMPATH/HTTP/MessageTrait.php
Modules.php	SYSTEMPATH/Modules/Modules.php
Query.php	SYSTEMPATH/Database/Query.php
QueryInterface.php	SYSTEMPATH/Database/QueryInterface.php
Renderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php
RendererInterface.php	SYSTEMPATH/View/RendererInterface.php
Request.php	SYSTEMPATH/HTTP/Request.php
RequestInterface.php	SYSTEMPATH/HTTP/RequestInterface.php
RequestTrait.php	SYSTEMPATH/HTTP/RequestTrait.php
Response.php	SYSTEMPATH/HTTP/Response.php
ResponseInterface.php	SYSTEMPATH/HTTP/ResponseInterface.php
ResponseTrait.php	SYSTEMPATH/API/ResponseTrait.php
ResponseTrait.php	SYSTEMPATH/HTTP/ResponseTrait.php
Result.php	SYSTEMPATH/Database/MySQLi/Result.php
ResultInterface.php	SYSTEMPATH/Database/ResultInterface.php
RichRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php
RouteCollection.php	SYSTEMPATH/Router/RouteCollection.php
RouteCollectionInterface.php	SYSTEMPATH/Router/RouteCollectionInterface.php
Router.php	SYSTEMPATH/Router/Router.php
RouterInterface.php	SYSTEMPATH/Router/RouterInterface.php
Routes.php	SYSTEMPATH/Config/Routes.php
Routes.php	SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php
Services.php	SYSTEMPATH/Config/Services.php
TextRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php
Timer.php	SYSTEMPATH/Debug/Timer.php
Timers.php	SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php
Toolbar.php	SYSTEMPATH/Debug/Toolbar.php
URI.php	SYSTEMPATH/HTTP/URI.php
UserAgent.php	SYSTEMPATH/HTTP/UserAgent.php
Utils.php	SYSTEMPATH/ThirdParty/Kint/Utils.php
View.php	SYSTEMPATH/Config/View.php
View.php	SYSTEMPATH/View/View.php
Views.php	SYSTEMPATH/Debug/Toolbar/Collectors/Views.php
init.php	SYSTEMPATH/ThirdParty/Kint/init.php
init_helpers.php	SYSTEMPATH/ThirdParty/Kint/init_helpers.php
url_helper.php	SYSTEMPATH/Helpers/url_helper.php

澳门建筑工程会计做账流程及会计分录

Database (8 Queries across 0 Connection)

Views

运行时间：0.08ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

File:	/www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Show.php
App:	fenzhan
Controller:	show
Method:	index
URI:	fenzhan/show/index
URL:	http://gansusheng.58lecaihui.com/index.php?c=show&id=1664

Datetime	Status	Method	URL	Content-Type	Is AJAX?
2025-04-12 12:07:52	200	GET	http://gansusheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:51	200	GET	http://guangdongsheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:50	200	GET	http://chengde.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:48	200	GET	http://chengde.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:47	200	GET	http://chengde.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:46	200	GET	http://linyi.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:45	200	GET	http://guangxi.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:44	200	GET	http://neimeng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:43	200	GET	http://neimeng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:42	200	GET	http://weihai.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:41	200	GET	http://jiaozuo.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:40	200	GET	http://yancheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:39	200	GET	http://aomen.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:38	200	GET	http://xuhuiqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:37	200	GET	http://shanghai.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:36	200	GET	http://beijing.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:35	200	GET	http://xuzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:34	200	GET	http://longyan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:33	200	GET	http://tongzhouqu516.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-12 12:07:32	200	GET	http://zhengzhou.58lecaihui.com/	text/html; charset=UTF-8	No

Connection	close
Accept-Encoding	gzip,deflate
User-Agent	Mozilla/4.0 (compatible; MSIE 7.0; Windows NT 6.3; Trident/7.0; Touch; .NET4.0E; .NET4.0C; .NET CLR 3.5.30729; .NET CLR 2.0.50727; .NET CLR 3.0.30729; Tablet PC 2.0; GWX:QUALIFIED)
Host	gansusheng.58lecaihui.com

CodeIgniter Version:	4.0.5
PHP Version:	7.4.33
PHP SAPI:	fpm-fcgi
Environment:	development
Base URL:	http://gansusheng.58lecaihui.com/
Timezone:	PRC
Locale:	en
Content Security Policy Enabled:	No

Time	Event Name	Times Called
11.38 ms	pre_system	1
0.36 ms	dbquery	8

澳门 建筑工程会计做账流程及会计分录

4.0.5

Database (8 Queries across 0 Connection)

Views

运行时间：0.08ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

澳门建筑工程会计做账流程及会计分录