《房地产企业会计核算与纳税、财务报表编制实务》笔记.docxVIP

《房地产企业会计核算与纳税、财务报表编制实务》读书随笔

目录

一、内容简述................................................3

1.1本书背景与目的.......................................4

1.2实务中的重要性.......................................5

二、房地产企业会计核算概述..................................6

2.1房地产企业特点.......................................7

2.2会计核算原则与方法...................................9

三、资产核算...............................................10

3.1流动资产............................................12

3.1.1现金及银行存款..................................13

3.1.2应收账款........................................15

3.2非流动资产..........................................16

3.2.1固定资产........................................17

3.2.2无形资产........................................19

3.2.3长期股权投资....................................22

四、负债核算...............................................23

4.1流动负债............................................25

4.1.1短期借款........................................26

4.1.2应付账款........................................27

4.1.3预收款项........................................28

4.2非流动负债..........................................29

4.2.1长期借款........................................31

4.2.2应付债券........................................32

五、所有者权益核算.........................................33

5.1实收资本............................................35

5.2资本公积............................................36

5.3盈余公积............................................37

5.4未分配利润..........................................39

六、收入核算...............................................40

6.1主营业务收入........................................41

6.2其他业务收入........................................42

6.3营业外收入..........................................43

七、成本费用核算...........................................44

7.1主营业务成本........................................46

7.2销售费用............................................46

7.3管理费用............................................48

7.4财务费用............