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由于内地会计准则和香港会计准则对于房地产预售业务会计处理的规定不同,而根据同一套原始资料向双方股东提供的财务信息也不同,必然导致双方股东对经营者的业绩评价的不同,甚至还会产生一些误解。本文拟对内地会计准则和香港会计准则有关房地产预售业务会计处理的规定进行以下
Due to the difference between the accounting rules for the pre-sale business and the accounting rules for the development of real estate in the Mainland, the financial information provided to both shareholders according to the same set of original data will inevitably lead to the difference in performance evaluation between the shareholders of the two parties on the operator and even There will be some misunderstanding. This article intends to mainland accounting standards and Hong Kong Accounting Standards for real estate pre-sale business accounting regulations for the following