论文部分内容阅读
随着经济改革的深入,商品建筑开发公司在各地得到了一定的发展.这对开发土地、改造旧城区、活跃建筑市场、为社会提供更多的商品建筑物起到了良好的作用.这些开发公司的资金来源、经营内容及方式、利润分配具有许多特点,这就决定了它不能照搬施工企业、建设单位或是统建指挥部的会计核算办法.在设计开发公司会计核算的方法时,有这样几个根本性的问题,需要得到解决. 一、资金来源的核算从自有资金来源来划分,在现阶段,开发公司大致有四种类型:第一
With the deepening of economic reforms, commodity construction and development companies have achieved certain development in various areas. This has played a good role in the development of land, the transformation of old urban areas, the active construction market, and the provision of more commercial buildings for the society. These development companies The source of funds, business content and methods, and profit distribution have many characteristics, which determines that it cannot copy the accounting methods of construction companies, construction units, or command headquarters. When designing and developing company accounting methods, there are Several fundamental issues need to be resolved. First, the accounting of sources of funds is divided from the sources of self-owned funds. At this stage, there are roughly four types of development companies: