房地产行业财务分析宝典.pdf

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1、房地产行业财务分析宝典系列摘要...............................................................................................................................3一、概述.......................................................................................................................4二、房

2、地产企业开发流程...........................................................................................5（一）土地获取阶段...............................................................................................51、土地获取方式.........................................................

3、........................................52、土地获取流程.................................................................................................63、获取土地阶段的会计核算..............................................................................74、获取土地阶段的税务处理..................

4、............................................................7（二）开发建设阶段...............................................................................................81、房地产开发建设流程......................................................................................82、开发建设

5、阶段的会计核算.................................................................................93、开发建设阶段的税务处理...............................................................................10（三）销售（预售）阶段............................................................................

6、.........111、销售（预售）条件........................................................................................112、销售（预售）流程...........................................................................................123、预售阶段的会计核算.............................................

7、..........................................124、预售房款确认收入的会计核算.......................................................................145、商品房销售成本的会计核算...........................................................................14三、房地产企业经营特点....................................

8、.....................................................16四、房地产企业会计科目关注要素........................................