联合建房是特殊时期的特殊产物,它给日趋完善的房地产市场留下了许多后遗。特别是其会计核算方法值得我们去共同探讨。一、目前一些公司在会计处理方法上存在的问题有些公司纳税意识薄弱,因而在联合建房的问题上处理欠妥,给公司带来很大的纳税风险。(一)以土地价款作为收入入帐 Joint building is a special product of a special period, which has left a lot of legacy to the increasingly perfect real estate market. In particular, its accounting methods deserve our common discussion. First, at present, some companies have some problems in accounting treatment. Some companies have a weak sense of tax payment, and thus deal with the issue of joint housing defects, resulting in a great tax risk to the company. (A) of the land price as revenue recorded