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..........................................................................................
