地产财务知识--房地产会计概述.docVIP

地产财务知识--房地产会计概述 地产财务知识--房地产会计概述提要：房地产会计的账务处理原则1。开发产品成本采用制造成本法2。根据不同经营方式确认营业收入3。根据不同进行土地使用权的账务处理 源自物业管理资料 地产财务知识--房地产会计概述 一、概述 房地产业的内容及分类 1。房地产：房产与地产，属于不动产。 2。房地产业：从事房地产开发、经营、管理、和服务的行业。 房地产业的营运 1。生产过程：房地产企业通过土地开发、房屋建设等活动 2。流通过程： 房地产业的特点 1。房地产开发产品的单件性 2。房地产物质形态的不可移动性 3。房地产业是城市型产业 4。房地产商品生产的周期长 5。房地产开发企业大部分资金来自金融机构贷款 6。房地产市场与多种行业经济联系紧密 二、房地产会计的账务处理原则 1。开发产品成本采用制造成本法 2。根据不同经营方式确认营业收入 3。根据不同进行土地使用权的账务处理 4。出租房产作为存货核算 5。建房货款利息作为资本支出处理 源自物业管理资料 Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management system, the construction of school. The society, family moral education network, to achieve full member education, environment educati