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企业统一会计制度的实施极大地提高了企业会计信息的可比性,但如何体现特殊企业的特点,进而保留其核算上的“个性”是我们所面临的问题之一。房地产开发企业生产经营的特殊性及其房地产商品的特殊性决定了房地产开发企业会计核算上的特殊性。本文试图从房地产开发企业开发产品成本的核算入手,研究其会计核算的特殊性。
The implementation of a unified accounting system greatly improves the comparability of accounting information. However, how to reflect the characteristics of a particular enterprise and then preserve its “accounting” personality is one of the problems we face. The particularity of the real estate development enterprise’s production and management and the particularity of the real estate commodity determine the particularity of the accounting of the real estate development enterprise. This article attempts to start from the real estate development enterprises to develop product cost accounting to study the particularity of its accounting.