下(xia)(xia)(xia)面(mian)就讓(rang)的小編(bian)就跟大家說一下(xia)(xia)(xia)，工(gong)資(zi)結(jie)算(suan)在資(zi)產負債表(biao)里是存貨(huo)，那么大家一起來(lai)跟著(zhu)小編(bian)來(lai)了解一下(xia)(xia)(xia)吧。
首先在(zai)(zai)會計財務報(bao)表(biao)的(de)(de)(de)列(lie)示(shi)里，之后在(zai)(zai)工(gong)(gong)(gong)(gong)(gong)程(cheng)項(xiang)目(mu)結(jie)算的(de)(de)(de)科(ke)目(mu)在(zai)(zai)資(zi)(zi)產企業負(fu)債表(biao)那(nei)么(me)要是作(zuo)(zuo)為(wei)工(gong)(gong)(gong)(gong)(gong)程(cheng)建設施工(gong)(gong)(gong)(gong)(gong)科(ke)目(mu)的(de)(de)(de)抵(di)銷科(ke)目(mu)的(de)(de)(de)，又(you)如果(guo)(guo)工(gong)(gong)(gong)(gong)(gong)程(cheng)施工(gong)(gong)(gong)(gong)(gong)科(ke)目(mu)余(yu)額是大于工(gong)(gong)(gong)(gong)(gong)程(cheng)結(jie)算科(ke)目(mu)余(yu)額，體(ti)現的(de)(de)(de)是施工(gong)(gong)(gong)(gong)(gong)企業建造(zao)合(he)同已完工(gong)(gong)(gong)(gong)(gong)部(bu)分(fen)還沒有辦(ban)理結(jie)算的(de)(de)(de)價款(kuan)(kuan)總額，在(zai)(zai)資(zi)(zi)產負(fu)債表(biao)中列(lie)作(zuo)(zuo)一(yi)項(xiang)流動資(zi)(zi)產，那(nei)么(me)就通過資(zi)(zi)產負(fu)債表(biao)的(de)(de)(de)存貨項(xiang)目(mu)來(lai)列(lie)示(shi)的(de)(de)(de)，反之，如果(guo)(guo)工(gong)(gong)(gong)(gong)(gong)程(cheng)施工(gong)(gong)(gong)(gong)(gong)科(ke)目(mu)余(yu)額是小于工(gong)(gong)(gong)(gong)(gong)程(cheng)結(jie)算科(ke)目(mu)余(yu)額，那(nei)么(me)體(ti)現的(de)(de)(de)是施工(gong)(gong)(gong)(gong)(gong)企業建造(zao)合(he)同未完工(gong)(gong)(gong)(gong)(gong)部(bu)分(fen)已辦(ban)理了結(jie)算的(de)(de)(de)價款(kuan)(kuan)總額，在(zai)(zai)資(zi)(zi)產負(fu)債表(biao)上列(lie)作(zuo)(zuo)一(yi)項(xiang)流動負(fu)債，通過資(zi)(zi)產負(fu)債表(biao)的(de)(de)(de)預收賬款(kuan)(kuan)項(xiang)目(mu)列(lie)示(shi)。
工(gong)(gong)程建設(she)和(he)工(gong)(gong)程結算(suan)(suan)是(shi)成本類(lei)的(de)科(ke)(ke)目(mu)，并(bing)且如果(guo)工(gong)(gong)程施(shi)工(gong)(gong)的(de)科(ke)(ke)目(mu)余額(e)是(shi)大(da)于工(gong)(gong)程結算(suan)(suan)科(ke)(ke)目(mu)余額(e)，那么就計(ji)到資(zi)產(chan)負(fu)債(zhai)表的(de)存貨項目(mu)里(li)，如果(guo)說工(gong)(gong)程施(shi)工(gong)(gong)的(de)科(ke)(ke)目(mu)余額(e)是(shi)小于工(gong)(gong)程結算(suan)(suan)科(ke)(ke)目(mu)余額(e)，那么就計(ji)到資(zi)產(chan)負(fu)債(zhai)表的(de)預收(shou)賬款項目(mu)里(li)。
以上就是關于工資(zi)結算在(zai)資(zi)產負債表里是存(cun)貨的全部(bu)內容，如果(guo)有(you)需要歡迎致電(dian)咨(zi)詢廣州鯤(kun)展信息科技有(you)限公司