摘要
房地产业是我国国民经济的重要组成部分也是近年火热的一门投资路径。相对于股票投资的高风险和理财产品的低收益,房产投资不仅保值并且升值空间很大,所以不少企业都购入房产作为投资以防止资金贬值。由于房产的价值都较高,资产占比大,它的核算将对企业产生重大影响。为此,本文通过投资性房地产核算在实际工作中出现的问题,并对这些问题进一步探究。
The real estate industry is an important part of China’s national economy and a hot investment path in recent years.Compared with the high risk of stock investment and the low yield of wealth management products, real estate investment not only maintains value and has a large appreciation space, so many companies buy real estate as investment to prevent capital depreciation. Since the value of real estate is high and the proportion of assets is large, its accounting will have a significant impact on the enterprise. To this end, this article explores the problems in the investment real estate accounting in practical work.
作者
周丹婷
ZHOU Dan-ting(Guangxi Vocational and Technical Institute of Industry,Nanning 530000,China)
出处
《价值工程》
2020年第11期225-226,共2页
Value Engineering
关键词
投资性房地产的核算
问题
探究
accounting for investment real estate
problems
exploration
