房地产板块会计核算规范目录第一章总则......................................................................................................................................................3一、目的......................................................................................................................................................3二、适用范围..............................................................................................................................................3三、职责......................................................................................................................................................3第二章会计政策..............................................................................................................................................3一、会计期间..............................................................................................................................................3二、固定资产折旧政策..............................................................................................................................3三、摊销政策..............................................................................................................................................4四、资产减值准备......................................................................................................................................4五、收入确认时点标准..............................................................................................................................4第三章会计科目核算规范..............................................................................................................................4※第一节资产类科目........................................................................................................................4一、1001库存现金......................................................................................................................................4二、1002银行存款......................................................................................................................................5三、1012其他货币资金..............................................................................................................................6四、1101交易性金融资产..........................................................................................................................7五、1122应收账款......................................................................................................................................7六、1123预付账款......................................................................................................................................8七、1124预付税费......................................................................................................................................9八、1221其他应收款..................................................................................................................................9九、1303委托贷款....................................................................................................................................10十、1401材料采购...............................................................................................................
