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房地产开发企业特别是大型房地产开发企业,投资规模大,开工项目多,建设周期长,施工单位多,工程进度不一,往来结算复杂,而且对会计资料和财务信息的要求高。为了保证成本核算的真实和完整,保证往来结算的准确和清晰,保证会计信息的正确和及时,右必要对开发企业基建会计帐簿的设置进行探讨。 开发企业基建会计涉及的会计科目有:开发成本,开发产品,应付帐款,预付帐款,物资采购,材料成本差异,库存材料,库存设备等。其中物资采购、材料成本差异、库存材料、库存设备等与其它行业会计处理方法无异,只是在实际工作中,开发企业一般不另设材料、设备仓库,而是由供货方直接送到施工或安装现场。“库存材料”、“库存没备”只是一个过渡帐户。“开发
Real estate development enterprises, especially large-scale real estate development enterprises, have a large investment scale, many construction projects, long construction period, many construction units, different project schedules, complex settlement of transactions, and high requirements for accounting information and financial information. In order to ensure that the cost accounting is true and complete, to ensure the accuracy and clarity of the settlement of accounts, to ensure the correct and timely accounting information, the right to explore the establishment of the development of enterprise infrastructure accounting books. Accounting for the development of enterprise infrastructure accounting are: development costs, product development, accounts payable, prepayments, material procurement, material cost differences, inventory materials, inventory equipment. Among them, material procurement, material cost difference, inventory materials, inventory equipment and other industries are no different from the accounting treatment methods. However, in actual work, the development enterprises generally do not have separate materials and equipment warehouses, but the suppliers directly send them to the construction Or installation site. “Stock material”, “stock not prepared” is just a transitional account. "Development