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在房地产投资的过程当中,其风险是相对较高的,但是,获取到的收益也是相当丰厚的。在企业的经济发展中,集团化企业往往需要编制合并报表来分析整体的财务状况、经营成果和现金流量,而在这个过程中,投资性房地产不同的处理办法,将会对合并财务报表产生重要的影响。在本文当中,首先对企业集团合并报表做出了概述;其次对于投资性房地产做出了分析和研究;最后对集团合并报表中投资性房地产的处理措施进行了研讨。
In the real estate investment process, the risk is relatively high, but the benefits obtained are quite substantial. In the economic development of enterprises, the group companies often need to prepare consolidated statements to analyze the overall financial position, operating results and cash flows, and in this process, investment real estate will be different treatment, the consolidated financial statements will have an important Impact. In this article, firstly, it summarizes the consolidated statements of the enterprise groups; secondly, it analyzes and studies the investment real estate; finally, it discusses the disposal measures of the investment real estate in the group consolidated statements.