ZAIHUIJIXINGYELINGYULI,YOUYUGONGZUOZHIZENANGKUOLEGEXINGGEYE,YINCIZUOWEIHUIJIRENMEITIANDOUHUIYINGDUIGESHIGEYANGDEZHANGWU。YOUQISHIZAIFANGDICHANXINGYELI,HUIJICHULEYAOCHULIXIAOSHOUFANGKUANWAI,HUANYAOCHULIYUSHOUFANGKUAN。NEIMEYUSHOUFANGKUANXIANGBIQIXIAOSHOUFANGKUANZAICHULIFANGFASHANGYOUNAXIEBUYIYANG?XIAMIAN,XIAOBIANJIUWEIDAJIAXIANGJIE。

19.jpg

(一)預售房款的概念

YUSHOUFANGKUANSHIZHIFANGDICHANQIYEZAISUOSHOUFANGWUWEIJUNGONGQIANSHOUQUDESHANGPINFANGXIAOSHOUKUAN,SHUYUYUSHOUXINGZHIDEKUANXIANG。XIANGYINGDI,XIAOSHOUFANGKUANSHIZHIFANGDICHANQIYEZAISUOSHOUFANGWUYIJINGJUNGONGHOUSHOUQUDESHANGPINFANGXIAOSHOUKUAN。ZHELISUOSHUODEYUSHOUFANGKUANHEXIAOSHOUFANGKUANJUNBAOKUOYINXINGFAFANGDEANJIEDAIKUAN。

四肖三期内3必出一期中精准四肖DUISUOSHOUFANGWUWEIJUNGONGQIANSHOUQUDEYUSHOUFANGKUAN,FANGDICHANQIYEYINGKAIJUSHANGPINFANGYUSHOUKUANFAPIAO。DUIZAIJUNGONGHOUSHOUQUDEXIAOSHOUFANGKUAN,FANGDICHANQIYEYINGKAIJUSHANGPINFANGXIAOSHOUJIESUANFAPIAO。

(二)預售房款的管理

FANGDICHANQIYEZAIDUIYUSHOUFANGKUANJINXINGGUANLISHI,YINGZHUYIZUODAOYIXIALIANGDIAN:

SHOUQUFANGKUANQIAN,BIXUQIANDINGSHANGPINFANGXIAOSHOU(YUSHOU)HETONG,BUNENGSHOUQUWUHETONGFANGKUAN。

四肖三期内3必出一期中精准四肖SHELI“XIAOSHOUTAIZHANG”,ZAIQIANDINGHETONGHESHOUQUFANGKUANDENGHUANJIEXIANGXIDENGJIXIANGGUANFANGYUANXINXI、KEHUXINXIHEJIAOKUANGUOCHENGXINXI。

(三)預售房款的會計處理

四肖三期内3必出一期中精准四肖SUIRANYUSHOUFANGKUANHEXIAOSHOUFANGKUANSHOUQUDESHIJIANBUTONG,DANSUOYOUFANGWUXIAOSHOUKUANXIANG,BAOKUOYUSHOUFANGKUANHEXIAOSHOUFANGKUAN,DOUBIXUXIANTONGGUO“YUSHOUZHANGKUAN”KEMUJINXINGHESUAN,YIBAOZHENGXIAOSHOUGUOCHENGSHOURUJILUDEWANZHENGXING。

四肖三期内3必出一期中精准四肖“YUSHOUZHANGKUAN”KEMUHESUANANXIAOSHOUHETONGYUEDINGYINGSHOUQUDEYUSHOUFANGKUAN,XIAOSHOUGUOCHENGZHONGSHOUQUDEQITAKUANXIANG,BUGUANSHUYUSHENMEXINGZHIYIJISHUIWUSHANGRUHECHULI,DOUBUTONGGUOCIKEMUHESUAN。GAIKEMUANZHAOXIANGMU、FENQI、YETAI、LOUDONG、FANGHAODEBUTONGDENGSHEZHIMINGXIKEMU。

“YUSHOUZHANGKUAN”KEMUDAIFANGHESUANSHIJISHOUDAODESHOUFANGKUAN、GONGCHENGKUANDIFANGKUANZHUANRUDEFANGKUAN、YINHUANFANGCONGQITAFANGYUANZHUANRUDEFANGKUANDENG,QIZHONGYEBAOKUOYINXINGFAFANGDEANJIEDAIKUAN;JIEFANGHESUANJIEZHUANDEXIAOSHOUSHOURU。XIAOSHOUTUIKUAN、GENGMINGHEHUANFANGDENGTONGYIZAIDAIFANGHESUAN。

FANGDICHANQIYEZAIJINXINGZHANGWUCHULISHI,YAOZHUYIXIANGGUANZILIAODEWANZHENGXING,BAOKUOYINXINGJINZHANGDAN、POSJIXIAOPIAO、FAPIAOJIZHANGLIAN、GEZHONGYUJIAOKUANFANGSHIXIANGGUANDEZHENGMINGWENJIAN、XIAOSHOUHUANFANGSHENPIBIAO、XIAOSHOUTUIFANGSHENPIBIAO、XIAOSHOUGENGMINGSHENPIBIAODENG。

JUGELIZI:

四肖三期内3必出一期中精准四肖MOUFANGDICHANGONGSI8YUE1RICONGXIAOSHOUDINGJINZHUANRUYUSHOUKUAN88WANYUAN,LINGWAISHOUQUFANGWUYUSHOUKUAN800WANYUAN。GAIXIANGMUYU9YUEJUNGONG,GAIFANGDICHANGONGSIDANGYUEJIEZHUANSHOURUWEI888WANYUAN。GAIFANGDICHANGONGSIGENJUYOUGUANYUANSHIPINGZHENG,ZUOZHANGWUCHULIRUXIA:

(1)XIAOSHOUDINGJINZHUANRUSHI。

四肖三期内3必出一期中精准四肖JIE:YUSHOUZHANGKUAN——XIAOSHOUDINGJIN880000

四肖三期内3必出一期中精准四肖DAI:YUSHOUZHANGKUAN——XIAOSHOUFANGKUAN880000

(2)SHOUQUYUSHOUKUANSHI。

四肖三期内3必出一期中精准四肖JIE:YINXINGCUNKUAN8000000

DAI:YUSHOUZHANGKUAN——XIAOSHOUFANGKUAN8000000

YUJIAOZENGZHISHUIE=(880000+8000000)÷(1+11%)×3%=330000(YUAN)

四肖三期内3必出一期中精准四肖JIE:YINGJIAOSHUIFEI——YUJIAOZENGZHISHUI330000

四肖三期内3必出一期中精准四肖DAI:YINXINGCUNKUAN330000

(3)JUNGONGJIAOFUSHI。

四肖三期内3必出一期中精准四肖YINGJITIZENGZHISHUIXIAOXIANGSHUIE=8880000÷(1+11%)×ll%=88000(YUAN)

四肖三期内3必出一期中精准四肖JIE:YUSHOUZHANGKUAN8880000

DAI:ZHUYINGYEWUSHOURU8000000

四肖三期内3必出一期中精准四肖YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE)880000

四肖三期内3必出一期中精准四肖DUIYUSHANGSHUDEFANGDICHANKAIFAQIYEYUSHOUFANGKUANZHANGWUDECHULIZUOFA,DAJIADOUZHANGWOLEMA?XIAOBIANZAICITIXINGDAJIADESHI,BIJINGFANGDICHANXIANGMUSHEJIDEZIJINSHUMUPANGDA,ZUOWEIHUIJIRENPINGSHIZUOZHANGWUBIYAOZUODAOXIAOXINJINSHEN,BIMIANCHUCUO!

LAIYUAN:XIAOWEISHUISHI