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随着我国经济健康、快速发展,人口城市化进程不断加快,我国房地产开发业得到了迅猛发展,并有效推动了相关产业的发展和经济总量的增加。不论是前段时间房地产市场异常火热的情形,还是在房地产开发企业在应对来自政策、市场、资金等诸多问题的同时,都不可避免地在会计核算中遇到新的问题。买过商品房或关心房地产市场的人都了解,对于市场普遍看好的商品房,作为开发商的房地产开发企业就处于主动的卖方市场。在卖方市场下,即使开发商提出诸如房款全额预缴订购尚在建设中的商品房等条件,买主也会接受。在这种情形下企业销售形势非常好,随之带来的却是对企业当期的销售收入、成本的确认、纳税的计算等一系列新问题。就浅谈一下这方面的问题。
With the healthy and rapid development of economy in our country and the accelerating process of population urbanization, China’s real estate development industry has witnessed rapid development, which has effectively promoted the development of related industries and the increase of economic aggregate. Whether it is the case of the real estate market unusually hot some time ago, or real estate development enterprises in the response from the policy, market, capital and many other issues at the same time, inevitably encounter new problems in accounting. Those who have bought real estate or are concerned about the real estate market understand that real estate developers who are developers are in the active seller’s market for commercial housing that is generally favored by the market. In the seller’s market, even if the developers put forward such as the full payment of pre-paid housing is still under construction and other conditions, the buyer will accept. Under such circumstances, the situation of enterprise sales is very good, with the ensuing series of new problems being the current sales revenue, the cost confirmation and the calculation of tax payment. Just talk about this issue.