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Jingdong book

房地产开发企业会计实务

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Jingdong book

房地产开发企业会计实务

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《房地产开发企业会计实务》全面反映最新会计准则税率变化信息，详尽阐释企业全盘账务会计处理方法。
Content Description

《房地产开发企业会计实务》是“2009新会计实务丛书”之一，全书共分12个章节，主要对房地产开发中的企业会计实务知识作了介绍，具体内容包括货币资金的核算、固定资产和无形资产的核算、负债和所有者权益的核算、利润和利润分配的核算、房地产企业的财务管理等。该书可供各大专院校作为教材使用，也可供从事相关工作的人员作为参考用书使用。
Catalogue

第一章 房地产会计的特点、任务和职责
第一节 房地产会计的特点
第二节 房地产会计的核算内容
第三节 房地产会计的任务和职责
第四节 房地产会计账户设置和会计科目表

第二章 货币资金的核算
第一节 库存现金业务核算
第二节 银行存款业务核算
第三节 其他货币资金的核算

第三章 材料与设备的核算
第一节 材料与设备的核算内容和计价
第二节 材料采购的核算
第三节 材料发出的核算
第四节 材料委托加工的核算
第五节 设备的核算
第六节 周转材料的核算
第七节 材料、设备的盘点清查与期末计价

第四章 固定资产和无形资产的核算
第一节 固定资产的概念、分类、计价
第二节 固定资产取得的核算
第三节 固定资产折旧的核算
第四节 固定资产清理、盘点与减值准备提取的核算
第五节 租赁固定资产的核算
第六节 无形资产的核算

第五章 负债和所有者权益的核算
第一节 流动负债的核算
第二节 非流动负债的核算
第三节 长期借款的核算
第四节 应付债券的核算
第五节 长期应付款的核算
第六节 所有者权益的核算

第六章 施工工程成本的核算
第一节 施工工程成本的概念、核算程序及要求
第二节 材料费和人工费的核算
第三节 机械使用费的核算
第四节 其他直接费用与施工间接费用的核算
第五节 工程成本的明细分类核算
第六节 工程成本的核算
第七节 单位工程竣工成本决算

第七章 开发产品成本的核算
第一节 开发产品成本项目的构成
第二节 发包开发工程的核算
第三节 开发间接费用的核算
第四节 土地开发成本的核算
第五节 配套设施开发成本的核算
第六节 房屋开发成本的核算
第七节 代建工程开发成本的核算

第八章 开发产品销售、转让、出租的核算
第一节 开发产品销售和转让的核算
第二节 开发产品出租的核算
第三节 周转房的核算
第四节 存货跌价准备的核算

第九章 利润和利润分配的核算
第一节 房地产经营利润的核算
第二节 其他业务利润的核算
第三节 期间费用的核算
第四节 营业外收支的核算
第五节 本年利润的核算
第六节 企业所得税的核算
第七节 利润分配的核算

第十章 财务会计报告的编制
第一节 财务会计报告的内容和编报要求
第二节 资产负债表及其附表的编制
第三节 利润表及其附表的编制
第四节 现金流量表的编制
第五节 成本报表的编制
第六节 会计报表附注的内容
第七节 财务情况说明书

第十一章 房地产企业的财务管理
第一节 财务管理的目标和内容
第二节 企业筹资管理
第三节 财务预算管理
第四节 财务分析

第十二章 房地产企业的税务管理
第一节 房地产企业纳税管理概述
第二节 营业税及土地增值税税务管理
第三节 企业所得税税务管理
Book Abstract

第一章 房地产会计的特点、任务和职责
第一节 房地产会计的特点
一、房地产会计的概念
房地产企业和其他企业一样，是自负盈亏的经济组织，必须以会计为管理工具，对房地产开发经营的经济活动的业务过程进行反映、监督和控制，为企业管理和外界提供会计信息。因此，房地产会计就是运用会计的基本原则和核算方法，以货币的形式，对房地产开发经营的全过程进行反映和监督的管理活动，是房地产行业的专业会计。
二、房地产企业的经营业务内容
房地产企业的经营业务内容有以下几个方面：
1．土地开发
土地开发是房地产企业的经营业务内容之一，它是指将土地平整以及进行相应设施配套，使土地成为符合建设要求的开发产品。
土地既可以作为房地产企业的开发产品来处置，将土地使用权作价转让给需要用地的其他企业和单位，也可以作为企业自行开发房产品的前期业务来处置。
2．房屋开发
房屋开发，是指按照开发经济业务的要求，建筑、装修房屋。房屋的开发，是房地产企业的主要经营业务。企业开发的房屋，有以下几类：一是为销售而开发的商品房；二是为出租经营而开发的出租房；三是为安置被拆迁居民周转使用的周转房；四是有的开发企业受其他单位的委托，代为开发的住宅或其他用途的代建房。
3．配套设施开发
配套设施开发，也是房地产企业开发经营的业务内容。房地产企业开发的配套设施，可以分为以下两类：一类是开发小区的不能有偿转让的公共配套设施，如水塔、锅炉房、居委会、派出所、消防设备、自行车车棚等设施；另一类是能有偿转让的大型配套设施，如商店、银行、邮局等。
Introduction

从2007年1月1日开始，财政部规定正式开始执行新的会计准则体系；从2008年1月1日开始，国家税务总局规定正式开始实行新的《企业所得税法》。新的会计准则理念先进、体系完整，充分体现了与国际准则的趋同性，更好地实现了与国际会计惯例的协调。而新的企业所得税法则统一了内、外资企业所得税制度，准予企业税前扣除的与取得收入有关的支出，降低了企业税负。这两个重要的法律法规的颁布与执行，将极大地影响现行各行各业的会计核算与财务业务，对企业会计人员的执业能力提出了更高的要求。这就涉及到每一个企业的财务人员都要重新学习、掌握新的会计知识和税务条例。
企业会计是一项政策性时效性很强、业务复杂的工作。这套丛书的出版目的，就是针对上述变化，以协助企业的财务会计人员，能在比较短的时间内适应企业会计业务在核算方法、程序和要求上的重大变化，更快地掌握相应的原则与方法。
《2009：企业新会计实务》，适用于制造业及一般企业；《房地产开发企业会计实务》《旅游餐饮服务企业会计实务》《商品流通企业会计实务》属于行业会计范畴。
本丛书的每一章都对有关会计准则的变化部分作了重点提示，解析了新旧会计准则的异同之处。根据新的《企业所得税法实施细则》，在有关纳税申报的章节中作了详细说明。本丛书融会计学知识与具体操作为一体，既讲述会计基础理论知识，又讲授会计实务操作技能。

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