《企业会计制度(》以下简称《制度》)规定,企业购入的土地使用权,或以支付土地出让金方式取得的土地使用权,按照实际支付的价款作为实际成本,并作为无形资产核算;待该项土地开发时再将其账面价值转入相关在建工程(房地产开发企业将需开发的土地使用权账面价值转入存货项目),那 The Accounting System for Business Enterprises (hereinafter referred to as the “System”) stipulates that the land use right acquired by the enterprise or the land use right acquired through the payment of the land transfer fee shall be regarded as the actual cost according to the actually paid price and shall be accounted as intangible assets; When the land is to be developed, its book value will be transferred to the related construction in progress (the book value of the land use right to be developed by the real estate development enterprise will be transferred to the inventory item)