进度款怎么算：干了361万，为什么只到账252.7万

如何按累计口径、80% 的付款比例计算每月进度款？

按累计口径算：截至第六个月累计完成 1,645 万元，乘以 80% 得 1,316 万元，减累计扣回预付款 164.5 万元，再减前五期已付 898.8 万元，本期应付 2,527,000 元。拆开看，本期完成 361 万元减去暂不支付的 20%（72.2 万）和扣回的预付款 10%（36.1 万），少的 108.3 万元并没有丢。人工费按本期应付的 22%（55.59 万元）单列，拨付到农民工工资专用账户；本期开 9% 增值税专用发票，不含税 231.83 万，税额 20.87 万。

Use the cumulative method: cumulative work to month 6 of CNY 16.45 million x 80% = CNY 13.16 million, less advance recovered to date CNY 1.645 million and five earlier payments of CNY 8.988 million, gives CNY 2,527,000 payable now. Seen per period, the CNY 3.61 million of work less 20% held back (CNY 722,000) and 10% advance recovery (CNY 361,000) explains the CNY 1.083 million gap; nothing is lost. Labour cost is shown separately at 22% of the amount payable (CNY 555,900) and paid into the migrant-worker wage account; the invoice is a 9% special VAT invoice, CNY 2,318,300 before tax and CNY 208,700 of tax.