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预售商品房收入的确认必须符合《企业会计准则》第十四号之具体规定,同时还要考虑房地产开发企业经营的特殊性,故此,房地产开发企业应在同时满足签订房屋销售合同、项目已竣工验收合格、房款确定、成本可靠计量、完成交付等条件的最晚时点作为商品房预售收入的确认时点。现存房地产开发企业预售收入确认标准为了尽快的与国际准则接轨,《企业会计准则》自开始施行之日起,经过了几欢修改,但关于收入准则并没有大的改动,对房地产开发企业销售收入确认时点问题亦没有出具专门的解释或者规定。各房地产企业出
The confirmation of the income from the sale of commodity houses must comply with the specific requirements of No. 14 of the Accounting Standards for Business Enterprises and at the same time the particularity of the business of real estate development enterprises should be taken into account. Therefore, real estate development enterprises should meet the signing of housing sales contracts and the projects have been completed Acceptance of qualified, housing money to determine the cost of reliable measurement, delivery and other conditions to complete the latest point of time as the pre-sale income of real estate confirmed. Existing real estate development enterprises to confirm the pre-sale revenue standards In order to quickly with the international standards, “Accounting Standards for Business” from the date of its inception, after several changes, but on the revenue guidelines and no major changes to the real estate development business sales The problem of revenue recognition at the time did not issue a specific explanation or requirement. The real estate business out