《企业会计制度》对土地使用权的核算作出了规定，即购入土地使用权时借记“无形资产”科目，待开发时结转至“在建工程”等科目，计入房屋建筑物成本，但如何摊销尚不明确。在土地使用权作为无形资产时，按无形资产进行摊销，房地产开发企业对该土地进行开发时，结转“开发成 The “Accounting System for Business Enterprises” stipulates the accounting of land use rights, that is, debit “intangible assets” when purchasing land use rights and carry them forward to “construction in progress” subjects such as construction in progress, But how to amortize is not yet clear. When the land use right is used as an intangible asset, it is amortized according to the intangible asset. When a real estate development enterprise develops the land, it carries forward the "