房屋地产企业财务处理.docxVIP

支取现金或是预支现金　借：其他应收账——XX　成本类或材料类科目　贷：现金　（2）银行存款　（3）/search?word=%E5%BA%94%E6%94%B6%E8%B4%A6%E6%AC%BEfr=qb_search_expie=utf8应收账款：主要是核算在开发经营过程中，转让和销售/search?word=%E5%BC%80%E5%8F%91%E4%BA%A7%E5%93%81fr=qb_search_expie=utf8开发产品，提供/search?word=%E5%87%BA%E7%A7%9F%E6%88%BF%E5%B1%8Bfr=qb_search_expie=utf8出租房屋和提供劳务，而向购买、接受和租用单位或个人收取的款项。　①出售租赁/search?word=%E5%95%86%E5%93%81%E6%88%BFfr=qb_search_expie=utf8商品房而应收取的未收到的款项（所附原始单据：购方协议/search?word=%E9%94%80%E5%94%AE%E5%8F%91%E7%A5%A8fr=qb_search_expie=utf8销售发票或出租发票）　借：/search?word=%E5%BA%94%E6%94%B6%E8%B4%A6%E6%AC%BEfr=qb_search_expie=utf8应收账款——XX公司或个人　贷：/search?word=%E4%B8%BB%E8%90%A5%E4%B8%9A%E5%8A%A1%E6%94%B6%E5%85%A5fr=qb_search_expie=utf8主营业务收入　②出让材料而应收取的未收款项　借：/search?word=%E5%BA%94%E6%94%B6%E8%B4%A6%E6%AC%BEfr=qb_search_expie=utf8应收账款——XX公司　贷：/search?word=%E5%85%B6%E4%BB%96%E4%B8%9A%E5%8A%A1%E6%94%B6%E5%85%A5fr=qb_search_expie=utf8其他业务收入　收回款项时：　借：银行存款　贷：应收账款　（4）/search?word=%E5%9D%8F%E8%B4%A6%E5%87%86%E5%A4%87fr=qb_search_expie=utf8坏账准备：确定无法收回的应收账款而计提的/search?word=%E5%9D%8F%E8%B4%A6%E6%8D%9F%E5%A4%B1fr=qb_search_expie=utf8坏账损失，主要有两种核算方法：一种/search?word=%E7%9B%B4%E6%8E%A5%E8%BD%AC%E9%94%80%E6%B3%95fr=qb_search_expie=utf8直接转销法，二是/search?word=%E5%A4%87%E6%8A%B5%E6%B3%95fr=qb_search_expie=utf8备抵法　提取/search?word=%E5%9D%8F%E8%B4%A6%E5%87%86%E5%A4%87%E9%87%91fr=qb_search_expie=utf8坏账准备金　借：/search?word=%E7%AE%A1%E7%90%86%E8%B4%B9%E7%94%A8fr=qb_search_expie=utf8管理费用　贷：/search?word=%E5%9D%8F%E8%B4%A6%E5%87%86%E5%A4%87fr=qb_search_expie=utf8坏账准备　发生/search?word=%E5%9D%8F%E8%B4%A6fr=qb_search_expie=utf8坏账时　借：/search?word=%E5%9D%8F%E8%B4%A6%E5%87%86%E5%A4%87fr=qb_search_expie=utf8坏账准备　贷：应收账款　收回已转销的应收账款　借：应收账款　贷：/search?word=%E5%9D%8F%E8%B4%A6fr=qb_search_expie=utf8坏账准备　借：银行存款　贷：应收账款　（5）/search?word=%E5%BA%94%E6%94%B6%E7%A5%A8%E6%8D%AEfr=qb_search_expie=utf8应收票据：指/search?word=%E6%88%BF%E5%9C%B0%E4%BA%A7%E5%BC%80%E5%8F%91%E4%BC%81%E4%B8%9Afr=qb_search_expie=utf8房地产开发企业因转让、销售/search?word=%E5%BC%80%E5%8F%91%E4%BA%A7%E5%93%81fr=qb_search_expie=u