论文部分内容阅读
在我国众多行业中,房地产开发占据着一定的地位。从初步设计到申请用地、从筹集资金到工程施工直至最后的营业销售,每一环节均需要进行成本资金的核算,以确保在开发房地产的过程中不会出现资金流失的现象。本文重点阐述在房地产的开发过程中如何确保资金核算的准确性,并通过分析当前房地产开发中会计的工作现状,逐渐找出资金核算过程中存在的缺陷与不足,并针对这些问题提出相应的解决方案。本文可分为三部分,其中心内容分别为:简述房地产会计的日常工作内容;详细剖析当前房地产资金核算中的不足;针对已发现的问题提出自身见解与建议,希望能够提高资金核算的效率。
In many industries in our country, real estate development occupies a certain position. From the initial design to apply for land, from raising funds to the construction of the project until the final sales and marketing, each link requires the cost of capital accounting to ensure that the process of real estate development will not appear the phenomenon of capital loss. This article focuses on how to ensure the accuracy of capital accounting in the real estate development process and gradually find out the shortcomings and deficiencies in the capital accounting process by analyzing the current status of accounting in the real estate development and propose corresponding solutions to these problems Program. This paper can be divided into three parts, the contents of which are as follows: a brief account of the daily work of real estate accounting; detailed analysis of the current lack of funds in real estate accounting; found problems for their own opinions and suggestions, hoping to improve the efficiency of financial accounting .