Primary accounting practice, labor income, elevator installation, accounting entries

This question depends on the degree of completion, because the date is 65438+February 3 1. "Estimated installation cost is 654.38 million yuan" is used to calculate the completed installation cost. The topic is "Elevator installation task has been completed 50%", and the installation fee included in the cost is 654.38 million * 50% = 50,000.

30% in advance

Debit: Bank 2.4 million (800*30%).

Loan: 2.4 million yuan in advance.

Year-end carry-over income

Debit: 2.4 million in advance.

Accounts receivable are 654.38+600,000.

Loan: the main business income is 4 million.

Year-end carry-over cost

Borrow: the main business cost is 2.45 million yuan.

Loans: 2.4 million goods in stock.

Engineering construction, etc. Fifty thousand