項目實訓案例分析Projectpracticalcaseanalysis拖欠農(nóng)民工工資問題Theissueofunpaidwagesformigrantworkers社會關注的熱點Hottopicofsocialconcern明確規(guī)定不得以未結算工程款為由拖欠農(nóng)民工工資Explicitlystipulatingthatunpaidwagesformigrantworkersshallnotbewithheldonthegroundsofunsettledprojectfunds造價高Highcost工期長Longconstructionperiod在實際工作中，施工方是如何辦理工程款結算的呢？Howdoestheconstructionpartyhandlethesettlementofengineeringfundsinactualwork?目錄Contents01辦理工程結算和預繳稅款Handlingthesettlementofengineeringfundsandprepaymentoftaxes02根據(jù)完工百分比法確認收入、成本Confirmingincomeandcostsbasedonthepercentageofcompletionmethod學習目標Learningobjective掌握工程款結算的相關業(yè)務Mastertherelevantbusinessofengineeringpaymentsettlement1按照新準則的要求編制會計分錄Prepareaccountingentriesaccordingtotherequirementsofthenewstandards201辦理工程結算和預繳稅款Handlingthesettlementofengineeringfundsandprepaymentoftaxes4月30日，某小區(qū)項目按照合同約定達到結算節(jié)點，根據(jù)完工節(jié)點結算單，項目部制作了工程結算書上報，經(jīng)監(jiān)理單位審核后簽署意見，報給甲公司(建設單位)簽字確認，同意支付工程結算款480萬元（含稅），由乙公司（施工單位）開具發(fā)票。OnApril30th,asperthecontractualagreement,acertainresidentialprojectreachedthesettlementmilestone.Basedonthecompletionmilestonesettlementsheet,theprojectdepartmentpreparedtheengineeringsettlementreport,whichwassubmittedforreviewbythesupervisingunit.Afterapproval,itwassignedoffandsubmittedtoCompanyA(theconstructionunit)forconfirmation.CompanyAagreedtopaytheprojectfundsof4.8millionyuan(includingtax),andCompanyB(theconstructionunit)issuedaninvoice.辦理工程結算款項確認Handlingthesettlementofengineeringfunds業(yè)務1Business1480萬元4.8millionyuan辦理工程結算款項確認Handlingthesettlementofengineeringfunds業(yè)務1Business1會計分錄：Accountingentry:借：Debit:合同結算Contractsettlement4,800,000貸：Credit:合同結算Contractsettlement4,403,669.72應交稅費——應交增值稅（銷項稅額）396,330.28Taxpayable--VATpayable(outputtax)396,330.28收到工程結算款Receiveengineeringsettlement業(yè)務2Business2會計分錄：Accountingentry:借：Debit:銀行存款Bankdeposit4,800,000貸：Credit:合同資產(chǎn)Contractassets4,800,000提示：收到款后，原先的合同資產(chǎn)（有條件的應收賬款）就沒有了，變?yōu)榱藢嵈驅嵉你y行存款。Note:Afterreceivingthepayment,theoriginalcontractasset(conditionalaccountpayable)disappearsandhasnowbecomeanactualbankdeposit.納稅申報和預繳稅款Taxdeclarationsandtaxprepayment業(yè)務3Business3不含稅銷售額=銷售額/（1+增值稅稅率）Thetax-exclusivesalesamount=salesamount/(1+VATrate)

=4800000/(1+9%)=4403669.72預繳增值稅=不含稅銷售額*預征率PrepaidVAT=tax-exclusivesalesamount*prepaidrate

=4403669.72*2%=88073.39月末納稅申報和預繳稅款Month-endtaxdeclarationsandtaxprepayment業(yè)務3Business3會計分錄：Accountingentry:借：Debit:應交稅費Taxespayable——預交增值稅（增值稅預繳通過此科目，按合同款和百分比計算）--Prepaidvalue-addedtax(thevalue-addedtaxprepaymentisprocessedthroughthisaccount,calculatedbasedonthecontractamountandpercentage)應交稅費Taxespayable——城建稅--Urbanconstructiontax應交稅費Taxespayable——教育費附加--Educationsurcharge應交稅費Taxespayable——地方教育費附加--Localeducationsurcharge應交稅費Taxespayable——個人所得稅--Individualincometax應交稅費Taxespayable——企業(yè)所得稅--Corporateincometax貸：Credit:銀行存款Bankdeposit同時計提稅金和成本歸集Simultaneouslymakeprovisionsfortaxesandcarryoutcostallocation借：Debit:稅金及附加Taxationandsurcharges——城建稅--Urbanconstructiontax貸：Credit:應付稅費Taxespayable——教育費附加--Educationsurcharge應付稅費Taxespayable——地方教育費附加--Localeducationsurcharge應付稅費Taxespayable02運用完工百分比法確認收入、成本Confirmingincomeandcostsusingthepercentageofcompletionmethod龍都小區(qū)項目2021年4月收入、成本、毛利確認明細表LongduCommunityProjectDetailedStatementofRevenue,Costs,andGrossProfitConfirmationforApril2021單項工程Individualworks合同不含稅金額Thecontract'stotalamountexcludingtax前次已累計確認收入金額Thepreviouslyaccumulatedrecognizedrevenueamount前次已累計確認成本金額Thepreviouslyaccumulatedrecognizedcostamount確認完工百分比Thepercentageofcompletion本期止累計確認收入金額Thecumulativerecognizedincomeamountuptothisperiod確認本期收入金額Theconfirmedamountofincomeforthisperiod本期止累計確認成本金額Thecumulativerecognizedcostamountuptothisperiod確認本期成本金額Theconfirmedamountofcostforthisperiod本期止

累計確認毛利金額EndofthisperiodTheaccumulatedconfirmedgrossprofitamount確認本期毛利金額Theconfirmedamountofgrossprofitforthisperiod預計合同完工成本Theexpectedcompletioncostofthecontract龍都小區(qū)項目LongduCommunityProject000.000.000.000.000.0012,000,000.00合計Total12000000主營業(yè)務收入Themainoperatingrevenue主營業(yè)務成本Themainoperatingcost合同價稅合計Thetotalcontractpriceincludingtaxes1600萬元16millionyuan累計合同成本2,925,462.50從合同履約成本明細賬查出Theaccumulatedcontractcostof2,925,462.50isfoundinthecontractperformancecostdetailedaccount建筑服務業(yè)稅率Thetaxratefortheconstructionserviceindustry9%編制結轉收入和成本的會計分錄Theaccountingentriesforcarryingforwardincomeandcosts1、確認收入（把計算的收入從合同結算借方轉到主營業(yè)務收入）1.Confirmtheincome(transferthecalculatedincomefromthedebitsideofthecontractsettlementaccounttothemainoperatingrevenueaccount)借：Debit:合同結算-收入結轉Contractsettlement-incometransfer貸：Credit:主營業(yè)務收入Themainoperatingrevenue2、結轉成本（把計算的成本從合同履約成本貸方轉到主營業(yè)務成本）2.Carryforwardthecosts(transferthecalculatedcostsfromthecreditsideoftheperformancecontractaccounttothemainoperatingexp