A Research Of The Real Estate Enterprise's Income Recognition And Relative Questions

Compared with other fields, there is obviously difference at the procedure and the method aspect of accountancy check in real estate field .In our country, the current < the business enterprise accountancy's standard >, < the business enterprise Accounting's system >, < the real estate development business enterprise accounting system >and related laws document are not so perfectable. According to the response from the practice, there is no special principle to regulate the processing of the accounting practice in the real estate feild.Because the real estate business enterprise makes a product to usually need several years, a large number of investments are needed. Accountancy's profits usually are minus quantity. Sometimes continuous several years' loss is possible, but when the construction was finished and selled, this fiscal year will appear the significant earnings in the yearly accounting statement. In order to acqiure the capital, real estate business enterprise usually sell the project when it has been finished 30 percent or more, The enterprise often credited to the funds in the account in advance of the lender, because of the above-mentioned characteristics, those provide for the real estate business enterprise the opportunity of manipulating the profits. This text commences from the real estate business enterprise income, at the same time, statement its related problem, put forward some improving suggestions.The main contents of this thesis are: Part one introduces the background of the research, concluding of related articles and materials, the significance, objective, method of the research, and some shortages and the future improvements of this thesis. Part two explains the characteristics of the real estate business and simple review of its accounting systems. It mainly introduced the process of our country real estate development, the simple history of our country accountancy and real estate accountancy and the characteristics of the real estate business enterprise. Part three analyise the real estate company income check and related problem the present condition, pointing out some problem. Part four puts forward some improvement measure according to those problems. The fifth part is a conclusion.