[会计实务] 房地产企业预售业务会计与税务处理及简单实例（[accounting practice] real estate enterprises pre-sale business accounting and tax treatment and simple example）.docVIP

下载本文档

2
0
约8.35千字
约 6页
2017-09-05 发布于河南
举报
版权申诉

[会计实务] 房地产企业预售业务会计与税务处理及简单实例（[accounting practice] real estate enterprises pre-sale business accounting and tax treatment and simple example）.doc

1、本文档共6页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

[会计实务] 房地产企业预售业务会计与税务处理及简单实例（[accounting practice] real estate enterprises pre-sale business accounting and tax treatment and simple example）

[会计实务] 房地产企业预售业务会计与税务处理及简单实例（[accounting practice] real estate enterprises pre-sale business accounting and tax treatment and simple example） [] the accounting practice of real estate enterprises pre-sale business accounting and tax treatment and a simple example The real estate enterprise is the real estate management of real estate enterprises, mainly refers to the real estate, real estate, real estate is. The real estate enterprises compared with the general industrial enterprises, with high value, high investment cost, long development cycle etc.. It is because of these characteristics, making the real estate enterprises and other industrial enterprises have certain difference, especially in the sales mode. The general industrial enterprises to cash, credit is the main way of real estate enterprise sales, including pre-sale, sale of installment sales, with the pre-sale mode. The so-called sale refers to the real estate development enterprises will be under construction in the commercial housing pre sale to buy, and by the purchaser or deposit paid 1629 behavior. After the sale of the business, real estate enterprises generally occurs in the pre-sale of commercial housing permits before the completion of the house. For real estate enterprises pre-sale service, the provisions of accounting standards and tax are different, resulting in the sale of real estate enterprise business has the very big difference in the accounting treatment and tax treatment. A sale of the business and accounting treatment According to the provisions of accounting standards, accounting for real estate pre-sale business: when enterprises receive the pre-sale proceeds, because does not comply with the principle of the confirmation of income, so no revenue, but as debt accounts for people to buy houses, party, and then confirm the income. Namely: receive pre-sale payments, debit bank deposits, and credit the accounts receivable; housing to buy side, debit accounts, credited to the main busin