If the start and completion of the labor service belong to different accounting periods, and if the result of the labor paction provided by the enterprise on the balance sheet date can not be reliably estimated, that is, it can not satisfy the four conditions that the labor paction result can be reliably measured at the same time.

(1) where the labor cost that has occurred is expected to be compensated, the labor income shall be recognized according to the amount of labor cost that has occurred, and the labor cost will be converted at the same amount.

(in this case, revenue and cost are equal and no profit is generated).

(2) the labor cost that has occurred is expected to be partially compensated, and the income should be recognized according to the amount of labor cost that can be compensated, and the labor cost will be converted according to the labor cost that has occurred.

(under these circumstances, income is less than cost and losses).

(3) what has happened

If all the compensation can not be compensated, the labor cost that has already occurred shall be included in the profits and losses of the current period, and the income from the provision of labor services shall not be recognized (2011 judgment).

(in those cases, only carry over costs and generate losses)

For a service that can be completed at one time, or in the same place.

The labor that is started and completed should be recognized at the time when the paction is completed (the key point). The amount affirming is usually the contract or agreement price received or receivable from the receiving labor party, and the confirmation principle can refer to the confirmation principle of sales commodity income.

For one time, the service can be completed:

When the service is completed, the income of the labor service is recognized.

Borrower: bank deposits (accounts receivable)

Loan: main business income

At the same time, according to the related expenses incurred in the provision of labor services:

Borrowing: main business cost

Loan: bank deposit

For services that have lasted for a certain period of time but have been completed and completed during the same accounting period:

For related expenses incurred in the provision of labour services:

Borrowing: labor cost (cost of collection)

Loan: bank deposit (payable for staff and salaries, raw materials)

When the service is completed, the income of the labor service is recognized.

Borrower: bank deposits (accounts receivable)

Loan: main business income

At the same time, the costs associated with carrying forward related labor are:

Borrowing: main business cost

Loan: labor cost

The income earned by the enterprise in providing labor services and the related costs of the pfer, if it belongs to the main business of the enterprise, should be approved through the "main business income", "

Accounting for other subjects, such as other business activities other than main business, should be accounted for through other business income and other business costs.

The expenses of enterprises' external labor services are usually collected through the "labor cost" subject. When the cost is considered, the "labor cost" subject will be pferred to the "main business cost" or "other business costs" subject.