摘要
当前 ,房地产开发企业的会计核算中 ,无论是收入确认 ,还是其会计信息披露的内容均没有体现出该行业的特点 ,如评价指标不合理、现金流量信息不全面等。本文就房地产开发企业会计核算的现状进行了分析 。
At present, the accounting issues including the recognition of in come and information disclosure in the accounting of real estate enterprises can 't reflect fully the characteristics of this industry, for example, the evaluati on indexes are not proper; the information about cash flow isn't useful enough a nd so on. The thesis analyses the current situation of the accounting of real es tate enterprises, and puts forward several suggestions on how to improve the acc ounting standard of real estate enterprises.
出处
《山西农业大学学报（社会科学版）》
2003年第4期326-328,共3页
Journal of Shanxi Agricultural University:Social Science Edition
关键词
房地产开发企业
会计核算
信息披露
Real estate enterprises
Accounting
Information disclosure
