Our company is a trading company, the main security monitoring products, but not simple sales, in fact, but also for customer design, installation, debugging to collect. The costs involved are: 1, do the server with the computer (6000 yuan), 2 meters (2900 yuan) 3, all kinds of materials, accessories and so on 4 installation staff wages, travel expenses (field installation) and so on, ask you master, this situation should be used and what subjects to cost? How is the carrying cost? How about the entries? All the scores are presented.
1. buy computer ah meter materials are purchased when stock commodity or raw materials and related subjects, staff wages and travel expenses and other expenses included in expenses for the period (management fees, sales expenses and financial expenses) etc... As for the end of the period, you need to transfer the cost, the main transfer period expenses, the main business tax and additional, income tax and other subjects.2., the specific entries are: Borrow: main business costs;Credit: business taxes and surchargesManagement expensesFinancial expensesSelling expensesIncome tax
You buy first, stock goods, should pay taxes and fees. Delivery installation can be done first in the construction of accounts receivable, and related subjects, to reduce inventory of goods, accessories can be assisted in cost accounting, labor costs. In construction, employee compensation payable. After completion of the project, the construction works will be carried out to confirm the income and the cost.
If the purchase of security monitoring equipment for the sale of commercial enterprises, it should be used as inventory merchandise accounting, sales costs included in the main business costs or other business costs.Borrow: main business call / other business cost
If the building construction units, security monitoring equipment is used for the construction of residential or commercial housing sales, security monitoring equipment costs should be included in the cost of the project. ,Borrowing: engineering costCredit: bank deposits / cash in hand / payable
