工程有限公司 既會計係點做

你可以參考香港會計準則第11條有關工程嘅入賬。由於工程期超過一年，收入變咗要按進度入賬，而所有按金及工程收入或成本都要入工程項目賬。當年結時，你要按照進度將部份收入及成本轉入損益賬內，詳情請上公會網頁www.hkicpa.org.hk。
收訂金：Dr.Bank $50,000 Cr.Contract Work-in-progress $50,000
收第一期：Dr.Bank $300,000 Cr.Contract Work-in-progress $300,000
到年底：Dr. Contract WIP $X Dr. Contract Cost $Y Cr. Contract Income $X+Y
僅供參考！

Job income should only be recognized when the job is completed under the generally accepted accounting principle. So, when a deposit ( 50,000 ) or progress payments ( 300,000 ) are received, Dr. Bank Cr. Job Progress Payments. Job costs paid during the construction period ( 2 years ) should be Dr. Job-in-Progress Cr. Bank.
When the job is completed, transfer the balances by Dr. Job Costs Cr. Job-in-Progress for costs incurred and Dr. Job Progress Payments Cr. Job Income for payments received. The difference Job Income – Job Costs will then be the Job Profit / (Loss) and is shown in the profit or loss account ( Statement of Comprehensive Income )

1. (Dr.) 應收帳款 $2,000,000.00
(Cr.) 工程收益 $2,000,000

2. (Dr.) 銀行 $50,000
(Cr.) 客戶按金 $50,000

3. (Dr.) 銀行 $300,000.00
(Cr.) 應收帳款 $300,000.00

到收了最後一筆工程款項時, 對方一定扣回所付之$50,000的按金, 到時才對沖客戶按金.

把為這單工程發生的費用入數, 便可計出Porfit and Loss了.

希望以上你可明白, 並可幫到你.