《房地产行业收入相关问题研究》-毕业学术论文设计.docVIP

PAGE w w 学士学位毕业论文 房地产行业收入相关 问题研究 学生姓名： 学 号： 指导教师： 所在学院：经济管理学院 专 业：会计学 中国·大庆 2013 年 5 月 w 摘 要：近年来，我国房地产行业随着经济发展迅猛崛起，在资本市场上一枝独秀。但是，我国房地产行业的收入问题一直备受争议。一方面，有人认为房地产行业是暴利行业，需要国家进行调控；另一方面，从相关财务报告来看，房地产行业的利润率不高，并没有达到一般人想象中的暴利程度。由此，在有关房地产行业收入会计核算问题日益凸现的背景下，本文从房地产行业收入核算的理论与实务两方面加以探讨，以期针对我国房地产行业收入的核算问题提出相应的对策与建议。 关键词：房地产 行业收入 会计核算 Abstract: In recent years, with the economic developing, real estate industry in our country grows up rapidly and it’s outstanding in the capital market. However, the income of real estate industry has become a subject of much debate in our country. On the one hand, in someone’s opinion the real estate industry has too much sudden huge profits and calls for regulation and control by our country. And on the other hand, according to the related financial report, the profit margin of real estate industry is not so high as everyone thinks. Therefore, under the current condition that the income accounting problems existing in real estate industry show up day by day, this article talks about the problems in two sides: the theory and the practice of income accounting in real estate industry, in order to give corresponding countermeasures and advices to the income accounting problems in real estate industry in our country. Keywords: Real Estate; industrial income; accounting calculation 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc292781637 1前言 PAGEREF _Toc292781637 \h 1 HYPERLINK \l _Toc292781638 1.1研究的实用价值与理论意义 PAGEREF _Toc292781638 \h 1 HYPERLINK \l _Toc292781639 1.2国内外研究现状综述 PAGEREF _Toc292781639 \h 1 HYPERLINK \l _Toc292781640 1.3本研究拟解决的问题 PAGEREF _Toc292781640 \h 4 HYPERLINK \l _Toc292781641 2房地产行业收入理论概述 PAGEREF _Toc292781641 \h 5 HYPERLINK \l _Toc292781642 2.1房地产行业及其理论的产生与发展 PAGEREF _Toc292781642 \h 5 HYPERLINK \l _Toc292781643 2.2房地产行业收入的确认与计量方法 PAGEREF _Toc292781643 \h 6 HYPERLINK \l _Toc292781646 3房地产行业收入核算的理论与实务 PAGEREF _Toc292781646 \h 8 HYPERLINK \l _Toc292781647 3.1房地产行业主营业务收入核算的理论与实务 PAGEREF _Toc292781647 \h 8