房地产开发企业资产负债率研究——基于文献检索及统计数据的生成

文献检索的研究结论及政府统计资料提供的数据均表明房地产开发企业的资产负债率处于一个高风险的位置。"定金及预收款"在当年的财务报表中表现为负债,但在下一个会计年度中则表现为营业收入。结果表明:房地产开发企业的负债风险只是部分地体现在账面上。

Research of the Asset-liability Ratio of Real-estate Development Enterprise——Based on the Generation of Literature Retrieval and Statistical Data

The conclusions of the research on literature retrieval and the statistical data provided by the government show that the asset-liability ratio of real-estate development enterprises is in a high risk position. The advance deposit and advance receipt are represented as a liability in financial statement of this accounting year, and as a operating revenue in next accounting year. The results show that the liability risk of real-estate development enterprise is only partially reflected in the books.