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一、商品房成本结转的特点房地产开发企业的商品房成本结转有两种方法，一是在商品房竣工验收办理决算后把归集的开发成本按一定标准分配结转到商品房中去。二是在商品房销售以后才把已销商品房成本结转到销售成本中去。商品房的成本结转既不同于一般商品成本，也不同于建筑施?
First, the characteristics of the carry-over of commercial housing costs Real estate development enterprises carry-over of commercial housing costs in two ways, first, after the final acceptance of commercial housing for the final settlement of the collected development costs according to a certain standard distribution carried over to commercial housing. Second, after the sale of commercial real estate sales have been sold off the cost of the cost to go. The cost of commercial housing carry-over is not the same as the average cost of goods, but also different from the construction facilities?