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随着社会经济发展和房地产市场的不断扩大,房地产市场的材料供应方面的会计处理问题也不断出现,“甲方供材”就是指对于建筑材料的供应、管理以及核算等各方面的问题,都是由建筑投资建筑方、施工方共同来处理的一种方法。建筑投资方在进行材料采购的整体过程中,供应商按照合同规定把材料供应给开发商,并按照国家统一规定,对材料实际价格和相关费用进行会计核算的记录。但是,就目前来说,由于会计制度不健全和工作人员缺乏该方面意识等问题,导致“甲方供材”出现了一些问题,本文将从房地产开发企业“甲方供材”会计与税务问题处理的角度出发,进一步了解该方面的会计处理问题,并找出措施加以解决,以供参考。
With the social and economic development and the real estate market continues to expand, the real estate market, material supply accounting issues continue to appear, “Party A material ” refers to the supply of construction materials, management and accounting and other issues , Are by construction investment and construction side, the construction side together to deal with a method. In the whole process of material procurement, the construction investor supplies the materials to the developer according to the contract and records the actual price of the material and the related expenses according to the unified national regulations. However, at present, due to the imperfect accounting system and the lack of staff awareness in this area, some problems have arisen in the “Party A material supply.” This article will discuss the issue from the real estate development enterprise Accounting and tax issues to deal with the point of view, to further understand the accounting issues in this area, and identify measures to be resolved for reference.