房地产开发企业营业收入核算问题的探讨

摘    要
 随着房地产开发企业的不断升温，它在国民经济中起着越来越重要的作用，但是由于房地产自身的一些特点：投资周期长、投资额大和不可移动性等，具有一定的特殊性，目前我国相关会计规范仍处在进一步改革和完善中，由此造成了房地产开发企业的会计核算存在着较多问题。本文介绍了房地产开发企业的特点、会计核算的方法和原则，重点对房地产开发企业营业收入核算的现状及特点进行了分析，然后通过案例分析了目前房地产开发企业营业收入核算存在的问题，在此基础上提出了完善房地产开发企业营业收入核算的建议和对策。

关键字：房地产开发企业；营业收入；会计核算；
Abstract
Along with the booming development of the real estate industry,it is more and more important in the national economic.However,owing to its own characteristic such as long invest cycle,high investment and unshakeable, Chinese accounting system is now reforming and improving which brings a lot of problems to the acounting in real estate enterprises.
This article introduces the characteristic of the real estate enterprises,the methods and principles of accounting,especially makes a strict analysis on the current situation and charcateristic of the business income of the real estate enterprises.Finally, basing on a real case,the article gives some advices to gradually norm and perfect the accountant checks and calculates of the business income of the real estate enterprises.

Key words: real estate enterprises; business income; accounting;

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