某公司成本核算汇总资料-万科

目录 TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc293411982" 一、万科集团房地产开发企业成本核算指导 PAGEREF _Toc293411982 \h

目录 ................................................................................ 2 一、万科集团房地产开发企业成本核算指导 1. ......................................................................................................................................... 2 目的 2. ......................................................................................................................................... 2 范围 3. ......................................................................................................................................... 2 职责 ................................................................................................................ 2 4. 方法和过程控制 .............................................................................................. 2 4.1 成本核算的基本程序 .............................................................................................. 3 4.2 成本核算对象的确定 ...................................................................................... 3 4.3 成本费用项目及核算内容 .............................................................................................. 9 4.4 会计科目与帐簿设置 ........................................................................................ 12 4.5 成本费用的归集与分配 ........................................................................................................ 13 4.6 成本核算工具 4.7 ................................................................................................................. 14 成本报表 4.8 ....................................................................................................................... 14 附则 .......................................................................................................... 18 二、万科集团存货核算规范 1 ................................................................................................................................. 18 ．目的 2 .................................................................................................................................... 18 ．范围 3 ................................................................................................................................. 18 ．职责 4 ................................................................................................................ 18 ．方法与过程控制 4.1 ............................................................................................................. 18 存货的分类 4.2 ..................................................................................................... 19 各类存货的核算 4.3 ..................................................................................................... 25 存货的期末计价 .......................................................................................................... 26 三、万科地产费用核算规范 1 .................................................................................................................................... 26 ．目的 2 .................................................................................................................................... 26 ．范围 3 .................................................................................................................................... 26 ．职责 4 ................................................................................................................ 26 ．方法和过程控制 41 ............................................................................................................. 26 ．费用的归集 42 ................................................................................................. 28 ．费用的划分及分摊 43 ................................................................................................................. 29 ．核算组织 ...................................................................................................................... 31 四、开发间接费核算 1/ 36