论文总字数：14372字

摘 要

本文针对中国企业会计准则和国际财务报告准则中对于“收入”以及“营业收入”的定义和会计核算规定进行了详细的比较研究，并将准则带入房地产企业，进一步深入比较了中国与欧盟的房地产企业在实务中核算营业收入方法的异同。进一步，通过研读案例企业最新发布的年报，本文从审计报告和附注中更加深入地挖掘企业各自的营业收入会计核算方法。最终，本文在经过了详细对比后，得出了如下结论：（1）中国的房地产企业在核算营业收入时，营业收入只有在同时满足“与客户签订买卖合同”，“收到首付款并且明确后续付款安排”，以及“房产已经交付客户或根据买卖合同约定视为已交付给客户”这三个条件时才能进行确认。（2）欧盟的房地产企业在营业收入会计核算时，营业收入是在“出售时风险和回报已转移给买方”时确认。一般情况下，如果房屋正在开发，建设完成后达到可出售标准，并且公司连续将进行中的风险和所有权转移给购买者，则收入按建设进度的完工百分比进行核算。而如果出售已完工的房屋，收入和报酬在重大风险和所有权已转移给买方时确认。（3）最终，总体来看，中国与欧盟房地产企业营业收入会计核算方法大体相似，其中又略有差别。相比较而言，中国房地产企业的核算方法更为严谨，而欧盟房地产企业的核算方法略为灵活。而我个人认为在实际操作中我国严谨的方式确认营业收入更加适合国情。

关键词：房地产企业；营业收入；会计核算

A Comparative Study on the Accounting Methods of the Operating Income of Real Estate Enterprises in the EU and China

Abstract

This paper made detailed comparisons and studies of the description of “income” and accounting rules of “Accounting Standards for Chinese Enterprises” and “International Financial Reporting Standards”, and introduced the criteria into Real Estate enterprises, then further compares the calculation methods of operating income of Real Estate companies in China and the EU in practice. Further, by studying the annual reports of the Chinese Real Estate companies represented by “Wanke Enterprise Co., Ltd.” and “Greenland Holding Group Co., Ltd.” and the EU Real Estate companies represented by France “Unibail Rodamco”, we further explored the accounting methods of operating income of the companies from the audit reports and notes in annual reports. Finally, after a detailed comparison, the paper draws the following conclusions: (1) When it comes to the Chinese Real Estate companies,the operating income occurs only when the three conditions: “contracts are signed with the customer”, “the first payment is made and the payment arrangement of the remaining payment has been confirmed”, and “the property has been accepted by customer” are met at the same time. (2) When it comes to the EU Real Estate companies,the operating income is recognized when the risk and return are transferred to the buyer at the time of sale. In general, if the house is under development, the saleable standard will be reached after the completion of the construction, and the company continuously transfers the ongoing risks and ownership to the purchaser, the income is accounted for as a percentage of the completion of the construction progress. And if the completed house is already sold, the income and compensation are recognized when the significant risk and ownership have been transferred to buyer. (3) In the end, overall, the accounting methods for operating income of Real Estate companies in China and the EU are generally similar but with slight differences. In comparison, the accounting methods of Chinese Real Estate companies are more rigorous, and the accounting methods of the EU Real Estate enterprises are slightly flexible. And personally, I think that in practice, China's rigorous way to confirm the operating income is more suitable for the national conditions.

Key Words: Real Estate; Operating Income; Accounting Method

目 录

摘要 I

Abstract II

第一章 绪论 1

1.1选题背景 1

1.2研究意义 1

1.3研究内容 2

1.4研究方法 2

1.5技术路线 3

第二章 中国房地产企业营业收入会计核算研究 4

2.1中国房地产企业现状 4

2.2中国房地产企业收入会计核算实务 4

2.2.1中国企业会计准则对收入核算的规定 4

2.2.2中国企业会计准则对房地产企业营业收入核算的规定 4

2.2.3中国房地产企业在实务操作中对营业收入核算的具体应用 5

第三章 欧盟房地产企业营业收入会计核算研究 6

3.1欧盟房地产企业现状 6

3.2欧盟房地产企业收入会计核算实务 6

3.2.1欧盟企业会计准则对收入核算的规定 6

3.2.2欧盟企业会计准则对房地产企业营业收入核算的规定 7

3.2.3欧盟房地产企业在实务操作中对营业收入核算的具体应用 7

第四章 房地产企业营业收入会计核算案例分析 8

4.1中国房地产企业营业收入会计核算案例分析 8

4.1.1“万科企业股份有限公司”营业收入会计核算分析 8

4.1.2“绿地控股集团有限公司”营业收入会计核算分析 9

4.2欧盟房地产企业营业收入会计核算案例分析 10

4.2.1“Unibail-Rodamco-Westfield”简介 10

4.2.2“Unibail-Rodamco-Westfield”营业收入会计核算分析 10

第五章 结论 12

参考文献 14

致谢 16

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