摘要
随着房地产业的蓬勃发展,房地产开发企业有了更广阔的发展前景,其对国民经济的重大影响力,要求我们必须了解和掌握房地产开发企业营业收入的核算范围和确认原则,并通过案例说明其核算方法,这将有助于逐步规范和完善房地产开发企业收入的会计核算。
Along with the booming development of the real estate industry, real estate enterprises have much better prospects. We must learn and cope with some messages about the check of their business income and the confirm - principle, for their important influence to the national economy. And the article takes some examples to explain the checks. Hope benefit to gradually norm and perfect the accountant checks and calculates of the real estate enterprise ' s business income.
出处
《边疆经济与文化》
2007年第2期59-61,共3页
The Border Economy and Culture
关键词
房地产开发企业
收入确认
会计核算
开发产品
real estate enterprises
recognition of income
accountant checks and calculates
developed products