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为了适应城市建设综合开发事业发展的需要,加强企业的经济核算,提高会计工作水平,财政部制定了《国营城市建设综合开发企业会计制度—会计科目和会计报表》(以下简称开发企业会计制度),并规定从1989年1月1日起施行。为使大家对开发企业会计制度有一个大概的了解,以便掌握和贯彻执行,现就开发企业会计制度的主要内容和具有特点的经济业务核算,作一些重点介绍。一、土地开发的核算土地开发,是指企业为建设商品房等房屋和销售(有偿转让)建设场地而进行的土地开发,是城市
In order to meet the needs of the development of comprehensive urban construction projects, strengthen the economic accounting of enterprises and improve the level of accounting work, the Ministry of Finance has formulated the Accounting System for State-owned Comprehensive Development Enterprises -Accounting Accounts and Accounting Statements (hereinafter referred to as the Accounting System for Enterprise Development) , And provides that from January 1, 1989 shall come into force. In order to make everyone have a general understanding of the development of enterprise accounting system in order to grasp and implement it, we will give some important introduction on the main content of developing enterprise accounting system and economic business accounting with characteristics. First, the accounting of land development Land development, refers to the construction of commercial housing and other sales of housing (paid transfer) construction site for land development, is the city