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房地产开发会计是在城市建设综合开发、土地有偿使用和住房商品化的经济条件下,适应房地产开发企业经营管理的需要发展起来的专业会计。本文根据笔者的工作总结,对房地产会计的实务中的诸多经验进行归纳总结。
Real estate development accounting is a professional accounting developed to meet the needs of the real estate development enterprise management under the economic conditions of comprehensive development of urban construction, paid use of land and housing commercialization. Based on the author’s work summary, this article summarizes many experiences in the practice of real estate accounting.