Construction engineering company, the purchase of cement, rebar
1, when purchased, recorded in the "raw materials"
Borrow: raw materials
Taxes payable - payable VAT (input tax)
Loan: bank deposits
2, the use of the general account of the " Construction"
Borrow: construction - construction costs
Credit: raw materials
Building construction enterprises building services include what
Construction services, refers to the various types of buildings, structures and their ancillary facilities, construction, repair, decoration, wiring, piping, installation of equipment, facilities, and other engineering operations of the business activities. Including engineering services, installation services, repair services, decoration services and other construction services.
1, engineering services
is the new construction, reconstruction of all kinds of buildings, structures, engineering operations, including not connected to the building, a variety of equipment or pillars, the installation of operating platforms or installation of engineering operations, as well as a variety of furnaces, and metal structure engineering operations.
2, installation services
This refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment, and other equipment, facilities, assembly, placement of engineering work, including not be installed equipment connected to the installation of workbenches, ladders, railings, and installed equipment, insulation, corrosion prevention, heat preservation, painting, and other engineering work.
Fixed telephone, cable television, broadband, water, electricity, gas, heating and other operators to the user of the installation fee, initial installation fee, account opening fee, expansion fee and similar charges, according to the installation services to pay value-added tax.
3, repair services
refers to buildings, structures, contrary to the repair, reinforcement, maintenance, improvement, so that it restores the original value of the use or to extend the duration of its use of engineering operations.
4, decorative services
refers to the building, structure decoration decoration, make it beautiful or have a specific use of engineering operations.
5, other construction services
refers to a variety of engineering operations other than those listed above, such as drilling (drilling), demolition of buildings or structures, land leveling, landscaping, dredging (excluding dredging of navigation channels), building leveling, scaffolding, blasting, mine perforation, stripping and cleaning of the surface of the attached material (including rock, soil, sand, etc.) and other engineering operations. .
Construction on the purchase of cement rebar how accounting entries? Because reinforcing steel and cement are often used by construction companies and the demand for materials, placed in the "raw materials" account is correct. Construction industry accounts itself is more complex, if the financial handling of construction company accounts do not understand the place, you can also check the website for the correct answer.