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How to make an account if the enterprise cannot collect part of the quality guarantee deposit

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How to make an account if the enterprise cannot collect part of the quality guarantee deposit

The quality guarantee deposit is generally involved in the construction industry or some commercial and trade industries. Do you know about the quality guarantee deposit? If you are not familiar with the content of this part, you can learn it together with Xiao Bian.

What is the quality guarantee deposit?

The full name of the quality guarantee deposit is the quality guarantee deposit, which generally occurs in the construction industry. It is stipulated in the Interim Measures for the Management of the Quality Guarantee Deposit of Construction Projects that the developer and the contractor should reserve a part of the money when signing the contract to be used by the contractor to repair the quality defects of the project in the future, which usually takes effect from the day when the project is accepted, Until the contract liability period expires.

Accounting treatment for quality guarantee deposit

1. When paying the quality guarantee deposit

Debit: other receivables

Credit: bank deposit

2. When refunding the deposit

Debit: bank deposit

Credit: other receivables

3. When the deposit is deducted

Debit: management expenses

Credit: other receivables

4. When receiving the quality guarantee deposit

Debit: bank deposit

Credit: other payables

5. When remitting quality guarantee deposit

Debit: other receivables

Credit: bank deposit

The quality guarantee deposit can also be included in the account payable for relevant accounting, because the quality guarantee metal is a part of the construction project cost

Debit: project under construction

Credit: bank deposit

Accounts payable - quality guarantee deposit

After the expiration of the quality guarantee deposit, the quality guarantee deposit shall be paid

Debit: accounts payable - quality guarantee deposit

Credit: bank deposit

Debit: accounts payable - quality guarantee deposit

Credit: project under construction

Do I have to pay tax on the quality guarantee deposit of medical equipment?

For equipment with quality guarantee deposit, a full invoice shall be issued based on the total price of the equipment

Assume that it is 100 yuan, the quality guarantee deposit is 10 yuan, and the tax amount is 17%, namely:

1. 90 yuan will be charged, and 10 yuan will be reserved as quality guarantee deposit

Debit: bank deposit

Credit: accounts receivable

2. Sales 100 yuan

Debit: accounts receivable

Credit: main business income

Tax payable - VAT payable (output tax)

How should the construction company do accounting treatment when paying the deposit?

Swallows are long without trace 2024-06-09 18:20:32

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What's the meaning of "little cleverness"

Smart, Chinese vocabulary, Pinyin: xi ǎǎōōō ng ming, meaning: Smart appearing in small things or details will damage the overall situation or go against the long-term. It is often derogatory. It means that although the person is intelligent, he can't act like a fool. When dealing with people, he always thinks that others will not think of him and uses his own plans and actions to achieve his own goals.
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4. Ai Wu's "A Lesson in Philosophy of Life": "I have to be smart. It doesn't matter if I pretend to be smart."
Sentence making:
1. Zhang Jian always likes to show off his cleverness in front of his classmates.
2. People who play smart are often misunderstood by their cleverness, and often make things worse.
3. You love to play such a smart trick, but which time is not self defeating, and you have corrected yourself?

What is the first sentence of "abnormal must have monster"

The first sentence is "something happens", and the whole sentence is "something abnormal must have a demon". It means that there must be something strange if things are abnormal.
It comes from "The Jade Horse Essence of Yuewei Thatched Cottage Notes" by Ji Yun of the Qing Dynasty. The original text is: on the seventh or eighth day of the year, it withered, and its roots came out of the column with connected textures. It is about two inches near the column. It is still dead wood, and the above is gradually green. First lady, Cao's nephew, I saw her when I was young. Xian Yuerui also said, and the grandfather, Mr. Xuefeng, said, "Those who are abnormal are demons. He Rui has them!"! The Cao family also declined.
Translation:
The flowers and leaves are luxuriant and drooping, and wither and fall after seven or eight days. The root of the flower grows from the column, and the texture is connected with the column; Two inches near the pillar, it is still dead wood, and it turns green gradually. The late mother was Cao's niece. When I was young, I saw the peonies on the hall pillars, which were regarded as auspicious signs at that time. My grandfather, Mr. Xuefeng, said, "An abnormal thing is a demon. How can there be any auspicious omen?" Later, the Cao Clan also declined.
Ji Yun (1724.7.26-1805.3.14), named Xiaolan, named Chunfan, named Shi Yun in the evening, was a Taoist who watched the game and was from Xianxian County (today's Cangzhou City, Hebei Province) in Zhili. Politician and litterateur in the Qing Dynasty, officials during the Qianlong period. He served as an official Zuo Duyu, a senior official of the Ministry of War and the Ministry of Rites, and a supervisor of the Imperial College who co sponsored the Great Scholar and the Crown Prince. He once served as the chief compiler of the Siku Quanshu.

What is the genre of the Book of Commandments

The type of Jiezi Shu is letter. Jiezi Shu is a family letter written by politician Zhuge Liang to his son Zhuge Zhan before he died.
Original text:
When a gentleman goes, he should cultivate his moral character by being quiet and cultivate his morality by being thrifty. No ambition can be realized without indifference, and no future can be achieved without peace. A man must learn quietly, and then he must learn. Without learning, he cannot broaden his talents, and without ambition, he cannot succeed in learning. Slowness does not stimulate the spirit, while rashness does not cure the nature. When the time flies and the day goes by, it will wither away. Many people are out of touch with the world, and they will never reach the poor house!
Translation:
The conduct of a gentleman is to improve his self-cultivation from tranquility and cultivate his moral character through thrift. Not being tranquil and having few desires can not define the ambition, and can not achieve the ambitious goal without excluding external interference. Learning must be concentrated, and talent comes from learning. Without learning, you can't increase your ability. Without ambition, you can't make achievements in learning. If you indulge in laziness, you will not be able to stimulate your spirit; if you are impatient and take risks, you will not be able to cultivate your temperament. Time flies with time, and will goes with time. In the end, they were withered and scattered. Most of them did not touch the world and were not used by the society. They could only sit sadly in the poor house. How could they regret it?
The article expounds the profound truth of cultivating one's morality and character, pursuing scholarly pursuits and being a man. It can be seen from the text that Zhuge Liang is a father with noble character and profound talent. His ardent teachings and unlimited expectations for his son are all in this book. Through intelligent, rational, concise and prudent words, the full text expresses the love for children of all fathers in the world very deeply. It has become a famous article for the students of later generations to cultivate their moral integrity, and has been selected into the Chinese language textbooks for compulsory education in China.

Interchange of sine and cosine formulas

The sine cosine formulas are interchangeable:
sin（π/2－α）＝cosα。
cos（π/2－α）＝sinα。
sin（π/2＋α）＝cosα。
cos（π/2＋α）＝－sinα。
cos（π－α）＝－cosα。
sin（3π/2－α）＝－cosα。
cos（3π/2－α）＝－sinα。
sin（3π/2＋α）＝－cosα。
cos（3π/2＋α）＝sinα。
Exchange pithy formula: odd, variable and even are unchanged, and the symbol looks at the quadrant.
Sine, a mathematical term, in a right triangle, the ratio of the opposite side of any acute angle ∠ A to the hypotenuse is called the sine of ∠ A, which is recorded as sinA (abbreviated from the English word sine), that is, sinA=the opposite side/hypotenuse of ∠ A.
Cosine (cosine function), a kind of trigonometric function. In Rt △ ABC (right triangle), ∠ C=90 ° (as shown in the overview diagram), the cosine of ∠ A is the hypotenuse of its adjacent side than the triangle, that is, cosA=b/c, or cosa=AC/AB. Cosine function: f (x)=cosx (x ∈ R).
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