第1页共35页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共35页目录一、万科集团房地产开发企业成本核算指导...............................................................................21.目的.......................................................................................................................................22.范围.......................................................................................................................................23.职责.......................................................................................................................................24.方法和过程控制..............................................................................................................24.1成本核算的基本程序.............................................................................................24.2成本核算对象的确定.............................................................................................34.3成本费用项目及核算内容.....................................................................................34.4会计科目与帐簿设置.............................................................................................94.5成本费用的归集与分配.......................................................................................124.6成本核算工具.......................................................................................................134.7成本报表.................................................................................................................144.8附则.......................................................................................................................14二、万科集团存货核算规范.........................................................................................................181．目的............................................................................................................................182．范围..................................................................................................................................183．职责............................................................................................................................184．方法与过程控制..............................................................................................................184.1存货的分类.............................................................................................................184.2各类存货的核算......................................................................................................194.3存货的期末计价......................................................................................................25三、万科地产费用核算规范.........................................................................................................261．目的..................................................................................................................................262．范围..................................................................................................................................263．职责..................................................................................................................................264．方法和过程控制......................................
