| 浅议房地产开发企业的收入确认 |
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| 引用本文： | 潘恒昌,鞠鸿志.浅议房地产开发企业的收入确认[J].北京机械工业学院学报,2004,19(4):54-59. |
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| 作者姓名： | 潘恒昌 鞠鸿志 |
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| 作者单位： | 北京机械工业学院工商管理分院，北京机械工业学院工商管理分院 北京100085，北京100085 |
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| 摘 要： | 通过缜密分析会计实务中房地产开发企业收入确认中存在的一些问题,提出完善房地产开发企业收入确认会计核算体系的一些建议,并以期房预售为例结合收入确认条件及相关会计法规对预售收入的确认进行了会计界定,达到明晰房地产开发企业收入会计核算、进一步完善企业收入确认体系的目的.
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| 关 键 词： | 房地产开发企业 收入确认 会计核算 |
| 文章编号： | 1008-1658(2004)04-0054-06 |
| 修稿时间： | 2004年7月7日 |
Discussion on recognition of income for real estate enterprises |
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| PAN Heng-chang,JU Hong-zhi.Discussion on recognition of income for real estate enterprises[J].Journal of Beijing Institute of Machinery,2004,19(4):54-59. |
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| Authors: | PAN Heng-chang JU Hong-zhi |
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| Abstract: | Through analysis of the problems appeared in the process of income recognition in real estate enterprises some advices are put forward on how to improve income recognition accounting system in real estate enterprises.Combined with condition of income recognition and relative accounting rules,an example of future estate preselling is illustrated to define the recognition of preselling income,aiming to ensure the accounting measurement system of income for real estate enterpises. |
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| Keywords: | real estate enterprises recognition of income accounting |
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