新收入准则对房地产企业会计核算的影响探析.docxVIP

PAGE I PAGE I 新收入准则对房地产企业会计核算的影响探析 摘 要 随着社会的进步，对企业会计核算也提出了越来越高的要求。收入是企业核算的重要内容，而旧的收入准则已经满足不了企业的财务需求，因为，新的收入准则应运而生--《企业会计准则第1４号——收入》。新准则重新定义了收入确认时点的判断标准及收入确认模型，使得对包括房地产在内的多个行业产生深远影响。 本文主要以碧桂园为研究案例，通过对比分析新老准则的不同之处，探讨新准则对房地产行业的财务核算和报表报告的影响，在此基础上，本文会提出新准则在执行过程中应注意的问题并提出相关的改进政策措施。 关键词：收入准则；房地产企业；碧桂园 Analysis of the impact of new income guidelines for real estate business accounting Abstract \o 添加到收藏夹 With the development of the society, higher and higher requirements are put forward for the enterprise accounting.?Income is an important part of enterprise accounting, and the old income standard can not meet the financial needs of enterprises, because the new income standard came into being - accounting standard for Business Enterprises No. 14 - income.?The new criterion redefines the judgment standard and revenue recognition model of revenue recognition time, which has a profound impact on many industries including real estate. Based on the case study of country garden, this paper analyzes the differences between the new and old standards and discusses the impact of the new standards on the financial accounting and statement reporting of the real estate industry. On this basis, this paper will put forward the issues that should be paid attention to in the implementation process of the new standards and put forward relevant improvement policies and measures. Key words: Revenue standards;Real Estate Industry;Country Garden 目 录 TOC \o 1-3 \h \u 6974 摘 要 I 17292 Abstract II 10641 一、绪 论 1 28900 （一）研究背景及研究意义 1 11319 （二）研究方法 1 3588 （三）文献综述 1 31204 二、收入准则的概述 2 2667 （一）收入准则的内容 2 21778 （二）新收入准则变化的主要内容 2 13400 1.将旧的收入准则和建造合同准则纳入统一的收入确认模型 2 32004 2.以控制权转移替代风险报酬转移作为收入确认时点的判断标准 2 17141 3.同一合同的多种交易的财务处理有更明确的指导方针 3 22258 4.对特定交易事项的收入确认和计量有明确规定 4 22655 （三） 新旧收入准则修改的主要内容比较 4 3710 三、案例分析—以碧桂园为例 5 8957 （一）碧桂园简介 5 20157 （二）碧桂园的收入构成 5 28761 （三）施行新收入准则对碧桂园收入核算的影响 6 32570 1.收入的确认以控制权转移为根据 6 11743 2.按履约成本进度的要求对履约成本情况进行估计 6 17668 3.按合同收入和履约部