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由于院所责任制建筑设计公司的特性,导致会计在收入确认上不能按照一般的完工百分比确认劳务收入成果。本人在实践过程中,总结出院所负责制自负盈亏、员工薪酬为主要成本的两个特性,并针对这两个特性对会计上收入的确认重新进行设计,让其更适应院所责任制下建筑设计行业的特性,这种新的方法既满足了会计上确认收入的要求,又满足了税法上要求确认增值税的要求,本人认为是目前适合这种经营模式的建筑设计公司的收入确认方法。
Due to the characteristics of institutional design firms with responsibility institutions, accounting can not confirm the income from labor service according to the normal completion percentage. In the process of practice, I summarize the two characteristics of the responsibility system of self-financing and employee compensation as the major cost and redesign the recognition of accounting income according to these two characteristics to make it more suitable for the construction under the responsibility system of institutions Design of the characteristics of the industry, this new method not only to meet the accounting requirements for revenue recognition, but also to meet the requirements of the tax law to confirm the value-added tax, I think that is currently suitable for this mode of operation of the architectural design company’s revenue recognition.