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财政部关于企业房地产开发与交易若干财务处理问题的通知财基字（１９９５）９３８号国务院各有关部、委．直属机构．各省、自治区、直辖市、计划单列市财政厅（局）：为贯彻落实《中华人民共和国城市房地产管理法》，现对企业房地产开发与交易中的若干财务处理问题，通知...
Notice of the Ministry of Finance on Several Financial Issues Concerning Enterprise Real Estate Development and Trading Caiji Zi (1995) No. 938 All relevant ministries and commissions of the State Council. Immediate institutions. Finance Bureau (bureau) of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: In order to implement the “Urban Real Estate Management Law of the People’s Republic of China”, we hereby inform you of certain financial issues in the development and trading of real estate in enterprises.