| 浅谈房地产开发成本核算中的若干注意事项 |
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| 引用本文： | 曾智.浅谈房地产开发成本核算中的若干注意事项[J].中国对外贸易(英文版),2011(12). |
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| 作者姓名： | 曾智 |
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| 作者单位： | 重庆东海房地产开发(集团)有限公司 |
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| 摘 要： | 房地产开发的成本核算对于保障企业利润和有效地评价企业经营业绩都有着十分重要的意义.本文分析了房地产开发成本的主要构成,并且提出了在成本核算对象、成本费用的归集和分配以及核算周期方面应当注意的问题,并且提出了一定的解决方案.
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| 关 键 词： | 房地产开发 成本核算 注意问题 |
Some matters needing attention in Real estate development cost accounting |
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| Zhi Zeng.Some matters needing attention in Real estate development cost accounting[J].China's Foreign Trade,2011(12). |
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| Authors: | Zhi Zeng |
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| Abstract: | The real estate development o cost accounting has a very important meaning for security enterprise profit and effective evalu ation of enterprise business performance.The paper mainly discusses some matters needing at tention in Real estate development cost accounting. |
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