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class="title">投資性房地產(chǎn)會計(jì)處理的淺談?wù)撐?/h1> <div id="5vajrimf" class="info"> <span id="5vajrimf" class="time">時(shí)間：2020-08-10 20:39:03 </span> <span id="5vajrimf" class="sm_after_time"></span> <span id="5vajrimf" class="source"><a target="_blank" href="http://m.1-jiu.com/biyelunwen/fanwen/kuaiji/" title="會計(jì)畢業(yè)論文">會計(jì)畢業(yè)論文</a></span> <span id="5vajrimf" class="source"><a target="_blank" href="http://m.1-jiu.com/usr/login.html" title="我要投稿">我要投稿</a></span> </div> <script type="text/javascript">s("content_top");</script> <div id="5vajrimf" class="content"> <p>投資性房地產(chǎn)會計(jì)處理的淺談?wù)撐?/p> <p>　　<strong>一、投資性房地產(chǎn)會計(jì)處理的主要演變過程</strong></p><p style="text-align: center;"><img loading="lazy" src="https://p.9136.com/00/l/c2dbcec41_2.jpg" alt="投資性房地產(chǎn)會計(jì)處理的淺談?wù)撐?/></p><p>　　投資性房地產(chǎn)主要指的是企業(yè)為了賺取一定的租金或使本來資產(chǎn)增值而持有的房產(chǎn)資源。在過去，人們一般將企業(yè)進(jìn)行投資的房地產(chǎn)看成企業(yè)的一般固定資產(chǎn)，按照其預(yù)估的使用年限進(jìn)行折舊提取。但不足之處在于，這種固定資產(chǎn)的凈值根本不能很好地反映投資性房地產(chǎn)的真實(shí)價(jià)值。投資性房地產(chǎn)在最近十幾年的發(fā)展中，市場價(jià)值早已高于賬面凈值，有時(shí)可以高出賬面凈值達(dá)幾十倍。與此同時(shí)，房地產(chǎn)投資的周期較長、金額數(shù)目較大、流動(dòng)性有時(shí)較差，體現(xiàn)出了高收益與高風(fēng)險(xiǎn)并存的局面。在這樣的實(shí)際情況下，再將投資性房地產(chǎn)看作是一般的固定資產(chǎn)，顯然已經(jīng)不合適了。但是，將其看成是流動(dòng)資產(chǎn)進(jìn)行處理，同樣也是不合適的。投資性房地產(chǎn)在發(fā)展的過程中，缺乏相關(guān)的法律法規(guī)加以約束，企業(yè)通常各行其是。在這種情況下，中國財(cái)政部于2006年2月15日發(fā)布《企業(yè)會計(jì)準(zhǔn)則第3號———投資性房地產(chǎn)》，也被稱作第3號具體準(zhǔn)則。這條準(zhǔn)則的頒布具有比較重大的現(xiàn)實(shí)意義。第一，第3號具體準(zhǔn)則將國內(nèi)投資性房地產(chǎn)的相關(guān)公允計(jì)價(jià)與國際通用準(zhǔn)則進(jìn)行接軌，更加便于國際投資者們將國內(nèi)外企業(yè)的價(jià)值進(jìn)行橫向?qū)Ρ取＿@樣做使得企業(yè)的資產(chǎn)信息變得更加透明和一目了然，方便企業(yè)在資本市場上獲得較為準(zhǔn)確的定價(jià)，利于企業(yè)開展下一步融資活動(dòng)，獲得資本市場所提供的各種便利條件。第二，第3號具體準(zhǔn)則采用成本計(jì)量的主要方法，雖然在一定程度上減少了企業(yè)自身的賬面利潤，但是可以起到很好的抵稅效果，減小企業(yè)現(xiàn)金的支出數(shù)額，將價(jià)值最大程度的保留在企業(yè)自身，對投資者的利益起到了良好的保護(hù)作用。第三，該準(zhǔn)則引入了公允價(jià)值計(jì)量的方法。公允價(jià)值的計(jì)算，更加符合各個(gè)企業(yè)的實(shí)際情況，并且可以產(chǎn)生相應(yīng)的利潤。</p><p>　　<strong>二、投資性房地產(chǎn)會計(jì)處理的主要方法</strong></p><p>　�。ㄒ唬┤绾谓缍ㄍ顿Y性房地產(chǎn)</p><p>　　投資性房地產(chǎn)主要方面包括出租土地的使用權(quán)、長期持有并且有意愿進(jìn)行增值后轉(zhuǎn)讓的土地使用權(quán)、企業(yè)自己擁有并且已經(jīng)對外出租的建筑物。企業(yè)自己使用的房屋用地和庫存儲備用地，并不在投資性房地產(chǎn)的范圍之內(nèi)。判斷企業(yè)的房產(chǎn)資源是不是投資性房地產(chǎn)，可以按照以下幾個(gè)過程來進(jìn)行。第一，首先要確認(rèn)房地產(chǎn)是否可以用來出售，如果可以，就是商品性質(zhì)的房地產(chǎn)，可以按照《存貨》準(zhǔn)則進(jìn)行相對應(yīng)的會計(jì)處理。第二，如果不是商品性質(zhì)的房地產(chǎn)資源，就要考慮該房產(chǎn)是不是自用，如果是自用房產(chǎn)，可以按照《無形資產(chǎn)》準(zhǔn)則或者《固定資產(chǎn)》準(zhǔn)則進(jìn)行相應(yīng)會計(jì)處理。第三，如果不是自用房產(chǎn)，就要看該處房產(chǎn)資源是否正在開發(fā)過程中，如果是建設(shè)之中的房地產(chǎn)資源，可以按照《無形資產(chǎn)》準(zhǔn)則或者《固定資產(chǎn)》準(zhǔn)則進(jìn)行處理。如果以上幾點(diǎn)要求都不滿足，就應(yīng)當(dāng)按照投資性房地產(chǎn)進(jìn)行相應(yīng)的會計(jì)處理。投資產(chǎn)房地產(chǎn)的形成條件主要有以下兩點(diǎn)：第一，房地產(chǎn)資源的成本可以被計(jì)算出；第二，企業(yè)可以得到投資性房地產(chǎn)的相應(yīng)經(jīng)濟(jì)收入。</p><p>　�。ǘ┩顿Y性房地產(chǎn)的計(jì)量</p><p>　　1、投資性房地產(chǎn)的初始計(jì)量及相應(yīng)會計(jì)處理</p><p>　�。�1）外部購買的投資性房地產(chǎn)自身成本，應(yīng)該分為分期付款方式購買的投資性房地產(chǎn)和一次性交款購買的投資性房地產(chǎn)。第一，分期付款購買的投資性房地產(chǎn)的成本，是購買投資性房地產(chǎn)過程中每一期付款數(shù)額的現(xiàn)值；第二，一次性交款購買的投資性房地產(chǎn)成本，是購買時(shí)客戶實(shí)際支付的買價(jià)。</p><p>　�。�2）投資者自身在投資性房地產(chǎn)當(dāng)中的投入成本。這指的是協(xié)議的價(jià)值或投資合同的自身價(jià)值，不過合同及協(xié)議都是預(yù)訂價(jià)值無法公允的，應(yīng)該是取得的投資性房地產(chǎn)的自身公允價(jià)值。具體的財(cái)務(wù)處理包括：貸記合同約定的價(jià)值賬戶；借記公允價(jià)值賬戶；借記資本公積賬戶等。</p><p>　　（3）自己建造的投資性房地產(chǎn)的成本。這里所說的成本主要指的是房地產(chǎn)資源在達(dá)到預(yù)期使用狀態(tài)之前的一切必要開支。其中主要包括：人工成本；物資工程成本；稅費(fèi)；借款費(fèi)用及其他必要費(fèi)用等。自己建造的投資性房地產(chǎn)資源的會計(jì)處理方法一般是在房產(chǎn)資源達(dá)到可以使用的狀態(tài)時(shí)，將“在建工程”賬戶轉(zhuǎn)入到“投資性房地產(chǎn)”賬戶。</p><p>　　2、投資性房地產(chǎn)的后續(xù)計(jì)量及相應(yīng)會計(jì)處理</p><p>　　（1）成本計(jì)價(jià)模式下投資性房地產(chǎn)的后續(xù)計(jì)量。如果采用成本計(jì)價(jià)模式，對投資性房地產(chǎn)進(jìn)行后續(xù)計(jì)量，就該按照《固定資產(chǎn)》準(zhǔn)則的相關(guān)規(guī)定，借記“其它業(yè)務(wù)成本”賬戶，貸記“累計(jì)折舊”賬戶；也可以按照《無形資產(chǎn)》的有關(guān)規(guī)定，借記“其它業(yè)務(wù)成本”賬戶，貸記“累計(jì)攤銷”賬戶。如果投資性房地產(chǎn)出現(xiàn)了減值跡象，就應(yīng)當(dāng)按照《資產(chǎn)減值》準(zhǔn)則的相關(guān)規(guī)定，對已經(jīng)減值的房地產(chǎn)資源進(jìn)行減值準(zhǔn)備。此時(shí)可以貸記“減值準(zhǔn)備”賬戶，借記“資產(chǎn)減值損失”賬戶。</p><p>　�。�2）在公允價(jià)值計(jì)價(jià)模式下，投資性房地產(chǎn)的后續(xù)計(jì)量。如果企業(yè)可以拿出確切證據(jù)，來證明自己投資的房地產(chǎn)資源的公允價(jià)值可以連續(xù)取得，那么就可以采用公允計(jì)價(jià)模式對投資性房地產(chǎn)資源進(jìn)行后續(xù)計(jì)量。采用公允計(jì)價(jià)模式的投資性房地產(chǎn)資源應(yīng)當(dāng)滿足以下條件：第一，投資性房地產(chǎn)資源的所在地有較為活躍的房產(chǎn)交易市場；第二，企業(yè)可以從房產(chǎn)交易市場上獲得同一類型或相似的房地產(chǎn)資源的價(jià)格及其主要信息，進(jìn)而對投資性房地產(chǎn)的自身公允價(jià)值作出合理的估算和預(yù)期。這里面談到的同類型或相似的房地產(chǎn)資源主要是指：第一，房產(chǎn)資源的土地使用權(quán)都是位于同一個(gè)位置和區(qū)域，所處的地理環(huán)境相近或位置相同，可以使用的狀況較為接近；第二，房產(chǎn)資源的性質(zhì)較為相同，結(jié)構(gòu)類型、新舊程度都很接近。在公允價(jià)值的計(jì)價(jià)模式下，投資性房地產(chǎn)資源的公允價(jià)值如果高于自身的賬戶余額，可以借記“公允價(jià)值變動(dòng)”賬戶，貸記“變動(dòng)損益”賬戶，如果公允價(jià)值低于了賬面余額，就進(jìn)行相反處理。</p><p>　　3、投資性房地產(chǎn)進(jìn)行處置的會計(jì)處理</p><p>　�。�1）投資性房地產(chǎn)在出售的時(shí)候要按照不同的計(jì)量模式處理第一，投資性房地產(chǎn)在公允價(jià)值計(jì)價(jià)模式下出售時(shí)，要將出售價(jià)款與出售投資性房產(chǎn)的賬面價(jià)值之間存在的差異，作為最終的投資收益。與此同時(shí)，將投資性房地產(chǎn)資源的公允價(jià)值變動(dòng)額，轉(zhuǎn)入到“投資收益”賬戶。第二，投資性房地產(chǎn)在成本計(jì)價(jià)模式下進(jìn)行出售的時(shí)候，要按照出售價(jià)款與投資性房地產(chǎn)的賬面價(jià)值之差作為營業(yè)以外的支出或收入，記入“當(dāng)期損益”賬戶。</p><p>　�。�2）使用非貨幣交易和轉(zhuǎn)讓投資性房地產(chǎn)的會計(jì)處理第一，用公允價(jià)值計(jì)價(jià)模式進(jìn)行計(jì)量的投資性房地產(chǎn)資源與其他資產(chǎn)進(jìn)行交換時(shí)的會計(jì)處理。在公允價(jià)值的.計(jì)價(jià)模式下，用投資性房地產(chǎn)與其他資產(chǎn)進(jìn)行相互交換的時(shí)候，應(yīng)該以換入資產(chǎn)的自身公允價(jià)值作為對應(yīng)的入賬價(jià)值；在換出日，換出的投資性房地產(chǎn)的公允價(jià)值與自身賬面價(jià)值的內(nèi)在差異，作為資產(chǎn)損益記入“營業(yè)外支出”或“營業(yè)外收入”賬戶，并且將累計(jì)的公允價(jià)值變動(dòng)數(shù)額，記入“投資收益”賬戶。第二，用成本計(jì)價(jià)模式進(jìn)行計(jì)量的投資性房地產(chǎn)資源</p><p>　　與其它資產(chǎn)進(jìn)行交換時(shí)的會計(jì)處理。兩種資產(chǎn)進(jìn)行互換的公允價(jià)值都是可以進(jìn)行可靠計(jì)量的，應(yīng)該以換入資產(chǎn)的自身公允價(jià)值作為相應(yīng)的入賬價(jià)值，將交換出的投資性房地產(chǎn)資源的賬面價(jià)值與自身公允價(jià)值的差異作為資產(chǎn)損益，記入“營業(yè)外支出”或“營業(yè)外收入”賬戶。如果雙方互換資產(chǎn)的公允價(jià)值是不可靠的，就應(yīng)該以換出的投資性房地產(chǎn)的自身賬面價(jià)值，來作為換入資產(chǎn)的入賬價(jià)值，不計(jì)算相應(yīng)的損益。</p><p>　　<strong>三、如何完善投資性房地產(chǎn)的會計(jì)處理方法</strong></p><p>　�。ㄒ唬┻M(jìn)一步提高公允價(jià)值的可信賴程度</p><p>　　公允價(jià)值是第3號具體準(zhǔn)則實(shí)施過程中的一個(gè)重點(diǎn)和難點(diǎn)，也是無法回避的一個(gè)重要問題。公允價(jià)值，指的就是在雙方的公平交易之中，雙方當(dāng)事人在對交易情況進(jìn)行熟悉之后，自愿進(jìn)行資產(chǎn)交換的金額。投資性房地產(chǎn)資源具有不同的所處位置、不同的房屋結(jié)構(gòu)、不同的具體用途，因此彼此之間的價(jià)值差別較大。想要讓公允價(jià)值具有可信度，就要建立起規(guī)范的公允價(jià)值評估系統(tǒng)。第一，要建立嚴(yán)格規(guī)范的投資性房地產(chǎn)評估制度。第3號具體準(zhǔn)則并沒有詳細(xì)指出如何評估投資性房地產(chǎn)的公允價(jià)值，但在國際準(zhǔn)則40條，有具體的評估標(biāo)準(zhǔn)，對投資性房地產(chǎn)公允價(jià)值的確立進(jìn)行了相應(yīng)的明確規(guī)定。我們可以對國際準(zhǔn)則進(jìn)行行之有效的借鑒與思考，來明確規(guī)定我們國家投資性房地產(chǎn)公允價(jià)值如何評估確立。第二，加強(qiáng)專業(yè)隊(duì)伍的建設(shè)工作。我們國家應(yīng)當(dāng)培養(yǎng)綜合素質(zhì)較高的房產(chǎn)資源評估隊(duì)伍，對這些評估師要進(jìn)行嚴(yán)格的考核，考核通過后讓他們在基層工作中進(jìn)行鍛煉，提高專業(yè)技能和綜合素質(zhì)，對資產(chǎn)評估工作做出貢獻(xiàn)。最后還要進(jìn)行強(qiáng)有力的檢查和監(jiān)督工作。相關(guān)的部門要加大對投資性房地產(chǎn)資源的監(jiān)督力度，不僅要對相關(guān)的評估公司進(jìn)行嚴(yán)格的資質(zhì)審核，還要對他們所做的評估工作進(jìn)行監(jiān)督，以防評估公司從中進(jìn)行弄虛作假和舞弊行為。</p><p>　�。ǘ┲贫ǜ鼮樵敿�(xì)的標(biāo)準(zhǔn)制度</p><p>　　第3號具體準(zhǔn)則的出臺與頒布，主要目的是使會計(jì)報(bào)表可以更加客觀真實(shí)的反映出投資性房地產(chǎn)資源的真實(shí)價(jià)值，保證所提供信息的真實(shí)性和有效性，為廣大用戶提供相關(guān)信息。但在具體的實(shí)踐過程中，很多企業(yè)對于運(yùn)用新型的計(jì)量方法感到有困難和力不從心，具體表現(xiàn)有以下幾個(gè)方面：第一，在房地產(chǎn)資源價(jià)格持續(xù)走高的情況之下，運(yùn)用公允價(jià)值來進(jìn)行計(jì)價(jià)，可以使有投資性房地產(chǎn)的企業(yè)的資產(chǎn)浮出水面，凈資產(chǎn)值獲得較大提升，但是如果企業(yè)無法增加同等利潤，就會造成凈資產(chǎn)的實(shí)際收益率有很大程度下降。第二，如果企業(yè)體現(xiàn)出了自身投資性房產(chǎn)資源的增值效果，就要繳納一定的稅金。用公允價(jià)值來計(jì)量投資性房產(chǎn)資源的增值部分的時(shí)候，如果將當(dāng)年利潤計(jì)算進(jìn)去，企業(yè)就要繳納相應(yīng)的企業(yè)所得稅，這一部分的稅收是要從自身營業(yè)利潤中扣除的，因此會影響企業(yè)的稅后利潤。綜合上述情況，就要求準(zhǔn)則的制定機(jī)構(gòu)和部門要努力制定出更加詳細(xì)和有操作性的標(biāo)準(zhǔn)，加強(qiáng)新準(zhǔn)則對于企業(yè)行為的監(jiān)管，努力引導(dǎo)企業(yè)運(yùn)用實(shí)施新準(zhǔn)則。</p><p>　　<strong>四、結(jié)語</strong></p><p>　　投資性房地產(chǎn)資源由于企業(yè)的使用目的不同，會采用不同的會計(jì)處理方法。相關(guān)的會計(jì)人員要在自身的實(shí)際工作中不斷總結(jié)出現(xiàn)的問題，進(jìn)行反思和分析，改善舊有的投資性房地產(chǎn)會計(jì)處理方法，從而使投資性房地產(chǎn)資源的會計(jì)處理變得更加真實(shí)有效，提高會計(jì)信息的準(zhǔn)確性和可靠性。</p><script>s("content_relate");</script><p>【投資性房地產(chǎn)會計(jì)處理的淺談?wù)撐摹肯嚓P(guān)文章：</p><p>1.<a 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