房地产业会计核算手册

目录 引言.............................................................................................................1第一章行业典型业务简介.......................................................................2第一节业务范围.................................................................................2第二节业务特点.................................................................................2一、资金密集度高.........................................................................3二、产业链条协同复杂.................................................................3三、产品地域性和区位属性差异显著........................................4第三节业务流程.................................................................................5一、土地获取阶段.........................................................................5二、开发建设阶段.........................................................................6三、预售阶段.................................................................................6四、竣工交付阶段.........................................................................7第二章行业典型业务及会计处理指引..................................................8第一节土地获取阶段.........................................................................8一、通过出让取得土地使用权....................................................8（一）业务描述.......................................................................8（二）会计处理.......................................................................91.支付招拍挂土地投标（竞买）保证金........................92.土地招拍挂成交确认....................................................93.取得土地使用权，并满足存货确认条件....................9二、接受投资取得土地使用权...................................................11 （一）业务描述.....................................................................11（二）会计处理.....................................................................12三、通过股权收购取得土地使用权..........................................13（一）业务描述.....................................................................13（二）会计处理.....................................................................13四、通过旧改取得土地使用权..................................................15（一）业务描述.....................................................................15（二）会计处理.....................................................................161.货币补偿.......................................................................162.实物补偿.......................................................................17五、其他方式取得土地使用权..................................................21（一）业务描述.....................................................................21（二）会计处理.....................................................................21第二节开发建设阶段.......................................................................23一、前期工程费归集...................................................................23（一）业务描述.....................................................................23（二）会计处理.....................................................................241.支付前期工程费...........................................................242.计提已发生尚未支付的前期工程费..........................25二、建筑安装工程费归集...........................................................25（一）业务描述.....................................................................251.建筑工程费...................................................................252.安装工程费...................................................................26 （二）会计处理.....................................................................261.支付建筑安装工程费..................................................262.计提已发生尚未支付的建筑安装工程费..................27三、基础设施建设费归集...........................................................28（一）业务描述.....................................................................28（二）会计处理.....................................................................291.支付基础设施建设费..................................................292.计提已发生尚未支付的基础设施建设费..................29四、公共配套设施费归集...........................................................30（一）业务描述.....................................................................30（二）会计处理.....................................................................311.支付公共配套设施费..................................................312.计提已发生尚未支付的公共配套设施费..................31五、开发间接费用归集和分配..................................................32（一）业务描述.....................................................................32（二）会计处理.....................................................................321.发生并归集开发间接费用..........................................322.开发间接费用的分配..................................................33六、筹资业务及资本化借款费用归集......................................34（一）业务描述.....................................................................34（二）会计处理.....................................................................341.取得项目开发借款......................................................362.按月计提未付利息......................................................36 七、存货减值的计提、转回及转销..........................................36 第三节预售阶段...............................................................................38 （一）业务描述.....