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How To Deal With The Relevant Accounts Of The Contracted Project?

2007/8/10 17:13:00 41244

（1）企業(yè)發(fā)包的基建工程，應(yīng)于按合同規(guī)定向承包企業(yè)預(yù)付工程款、備料款時(shí)，按實(shí)際支付的價(jià)款，借：在建工程——建筑工程、安裝工程（××工程）貸：銀行存款（2）以撥付給承包企業(yè)的材料抵作預(yù)付備料款的，按工程物資的實(shí)際成本，借：在建工程——建筑工程、安裝工程（××工程）貸：工程物資（3）將需要安裝設(shè)備交付承包企業(yè)進(jìn)行安裝時(shí)，應(yīng)按設(shè)備的成本，借：在建工程——在安裝設(shè)備貸：工程物資（4）與承包企業(yè)辦理工程價(jià)款結(jié)算時(shí)，補(bǔ)付的工程款，借：在建工程——建筑工程、安裝工程（××工程）貸：銀行存款應(yīng)付賬款

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How To Determine The Entry Time And Value Of Accounts Payable?

Accounts payable refer to debts arising from the purchase of materials, commodities or the supply of labour services. This is a liability arising from the inconsistency between the buyers and sellers in the purchase and sale activities as a result of the inconsistency between obtaining goods and payment. The entry time of accounts payable shall be marked by the time when the ownership of the material is pferred to the unit or the time actually accepted the contract labor. The pfer of ownership t