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詳解房地產開發企業會計核算(2)

時間:2011-08-08? 點(dian)擊(ji): 次 來源(yuan):未(wei)知

  2.5經(jing)營風險大

  開發產品單位價(jia)值高,建設周期(qi)長、負債經營程度高、不確定因素多,一旦決策失誤(wu),銷路(lu)不暢,將(jiang)造成大(da)量開發產品積壓,使企業(ye)資金周轉(zhuan)不靈(ling),導致企業(ye)陷入困境。

  3  房地產開發項目投資費用估算

  經(jing)營房地產投入資(zi)金多,風險大,在(zai)項目的規劃階段,必須(xu)對項目的投資(zi)與成(cheng)本費用進行(xing)準確(que)的估算,以(yi)便作出經(jing)濟效(xiao)益評價、投資(zi)決策(ce)。

  由于房(fang)地(di)產開發(fa)項(xiang)目的投資(zi)過(guo)程就是房(fang)地(di)產商(shang)品的生(sheng)產過(guo)程,因而其投資(zi)估(gu)算(suan)與成(cheng)(cheng)本費(fei)用(yong)估(gu)算(suan)不可(ke)截然分開,應合二為一。房(fang)地(di)產開發(fa)項(xiang)目投資(zi)與成(cheng)(cheng)本費(fei)用(yong)估(gu)算(suan)的范圍包(bao)括土地(di)購置成(cheng)(cheng)本、土地(di)開發(fa)成(cheng)(cheng)本、建安工程造價(jia)、管(guan)理(li)費(fei)用(yong)、銷售費(fei)用(yong)、財務費(fei)用(yong)及(ji)開發(fa)期間的稅費(fei)等(deng)全部(bu)投資(zi)。

  房(fang)地(di)產建設項(xiang)(xiang)(xiang)目(mu)各項(xiang)(xiang)(xiang)費用(yong)的(de)構成(cheng)復雜,變(bian)化因(yin)素多、不確定性大,依建設項(xiang)(xiang)(xiang)目(mu)的(de)類型不同而有(you)其自(zi)身的(de)特點,因(yin)此不同類型的(de)建設項(xiang)(xiang)(xiang)目(mu),其投資和費用(yong)構成(cheng)有(you)一定的(de)差異。對于(yu)一般房(fang)地(di)產開發(fa)(fa)項(xiang)(xiang)(xiang)目(mu)而言(yan),投資及成(cheng)本費用(yong).由開發(fa)(fa)成(cheng)本和開發(fa)(fa)費用(yong)兩(liang)大部分組成(cheng)。

  3.1開發成本

  共有八項:

  3.1.1土(tu)地使用(yong)權出讓金(jin)。

  國家以土(tu)(tu)地(di)(di)(di)所有者身份,將(jiang)一(yi)定年(nian)限(xian)內的土(tu)(tu)地(di)(di)(di)使(shi)用(yong)權有償(chang)出讓(rang)給土(tu)(tu)地(di)(di)(di)使(shi)用(yong)者。土(tu)(tu)地(di)(di)(di)使(shi)用(yong)者支付土(tu)(tu)地(di)(di)(di)出讓(rang)金的估算可參照(zhao)政(zheng)(zheng)府(fu)前期(qi)出讓(rang)的類似地(di)(di)(di)塊的出讓(rang)金數額并進行時間、地(di)(di)(di)段(duan)、用(yong)途、臨街狀(zhuang)況、建筑容(rong)(rong)積率、土(tu)(tu)地(di)(di)(di)出讓(rang)年(nian)限(xian)、周圍環境狀(zhuang)況及土(tu)(tu)地(di)(di)(di)現(xian)狀(zhuang)等因素的修正得到;也可依據所在(zai)城市人(ren)民政(zheng)(zheng)府(fu)頒布的城市基準地(di)(di)(di)價或(huo)平均標(biao)定地(di)(di)(di)價,根據項目所在(zai)地(di)(di)(di)段(duan)等級(ji)、用(yong)途、容(rong)(rong)積率、使(shi)用(yong)年(nian)限(xian)等因素修正得到。

  3.1.2土地征用及拆(chai)遷安置補償費。

  (1)土(tu)(tu)地(di)(di)(di)(di)征(zheng)(zheng)用(yong)(yong)(yong)費(fei)(fei)(fei)(fei)(fei)。國家(jia)建設征(zheng)(zheng)用(yong)(yong)(yong)農(nong)村土(tu)(tu)地(di)(di)(di)(di)發生的費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)主要(yao)有(you)土(tu)(tu)地(di)(di)(di)(di)補(bu)(bu)償費(fei)(fei)(fei)(fei)(fei)、勞動(dong)力安(an)(an)置(zhi)補(bu)(bu)助費(fei)(fei)(fei)(fei)(fei)、水(shui)利設施(shi)維修分攤(tan)、青苗補(bu)(bu)償費(fei)(fei)(fei)(fei)(fei)、耕地(di)(di)(di)(di)占用(yong)(yong)(yong)稅(shui)、耕地(di)(di)(di)(di)墾復基金、征(zheng)(zheng)地(di)(di)(di)(di)管理費(fei)(fei)(fei)(fei)(fei)等(deng)。農(nong)村土(tu)(tu)地(di)(di)(di)(di)征(zheng)(zheng)用(yong)(yong)(yong)費(fei)(fei)(fei)(fei)(fei)的估算可參照國家(jia)和(he)(he)地(di)(di)(di)(di)方(fang)(fang)有(you)關規定進行。(2)拆(chai)遷(qian)安(an)(an)置(zhi)補(bu)(bu)償費(fei)(fei)(fei)(fei)(fei)。在(zai)城鎮地(di)(di)(di)(di)區(qu),國家(jia)和(he)(he)地(di)(di)(di)(di)方(fang)(fang)政府可以依據法定程(cheng)序,將(jiang)國有(you)儲備土(tu)(tu)地(di)(di)(di)(di)或(huo)(huo)已由企、事業單(dan)(dan)位或(huo)(huo)個人(ren)(ren)使用(yong)(yong)(yong)的土(tu)(tu)地(di)(di)(di)(di)出讓給房地(di)(di)(di)(di)產開發項目或(huo)(huo)其他建設項目使用(yong)(yong)(yong)。因出讓土(tu)(tu)地(di)(di)(di)(di)使原(yuan)用(yong)(yong)(yong)地(di)(di)(di)(di)單(dan)(dan)位或(huo)(huo)個人(ren)(ren)造成經濟損失,新用(yong)(yong)(yong)地(di)(di)(di)(di)單(dan)(dan)位應按(an)規定給以補(bu)(bu)償。它實際上包(bao)括兩(liang)部分費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong),即(ji)拆(chai)遷(qian)安(an)(an)置(zhi)費(fei)(fei)(fei)(fei)(fei)和(he)(he)拆(chai)遷(qian)補(bu)(bu)償費(fei)(fei)(fei)(fei)(fei)。

  3.1.3前(qian)期工程(cheng)費

  前期工程費主要包括:(1)項目的規劃、設計、可行性研究所需費用。一般可以按項目總投資額的一定百分比估算。通常規劃及設計費為建安工程費的3%左右,水文地質勘探費可根據所需工作量結合有關收費標準估算。(2)“三通一平”等土地開發費用。主要包括地上原有建筑物、構筑物拆除費用、場地平整費和通水、通電、通路的費用等。這些費用可以根據實際工作量,參照有關計費標準估算。