商业地产企业收入审计方法探析

发布时间：2018-01-29 07:10

本文关键词： 商业地产收入审计关联方控制测试企业销售租金收入铺位实质性测试合理性签订合同　出处：《商业会计》2010年16期 　论文类型：期刊论文

【摘要】：商业地产通常指用于各种零售、批发、餐饮、娱乐、健身、休闲等经营用途的房地产形式,从经营模式、功能和用途上区别于普通住宅、公寓、别墅等房地产形式。商业地产的形式多样,主要包括购物中心、大卖场、商业街、shoppingmall、主题商场、专业市场、批发市场、折扣店、工厂直销店等,其经营多采用开发商整体开发,主要以收取租金为投资回报形式的模式。该模式以其收益稳定、操作简便、同时享有地产增值等多重优势受到越来越多企业的青睐。对审计而言,商业地产企业没有工业企业复杂的工艺流程,没有贸易企业货物的存储运输过程,作为其主要成本的水、电、人员工资相对固定。因此,通过对商业地产企业销售与收款循环实质性测试和控制测试从而确认销售收入真实性、合理性是商业地产审计的关键。笔者以商铺租赁为主的专业卖场为例对商业地产企业收入审计的方法进行分析。
[Abstract]:Commercial real estate is usually used in various retail, wholesale, catering, entertainment, fitness, leisure and other business uses of real estate, from the business model, function and use of ordinary housing, apartment. Villa and other forms of real estate. Commercial real estate in a variety of forms, including shopping centres, shopping malls, shopping malls, theme stores, professional markets, wholesale markets, discount shops. Factory direct-selling shops and so on, its management mostly adopts the developer whole development, mainly takes the rent as the investment return pattern. This model with its income stability, the operation is simple. At the same time enjoy the advantages of real estate value-added and so on more and more enterprises favor. For audit commercial real estate enterprises do not have the complex process of industrial enterprises there is no trade enterprise goods storage and transportation process. As its main cost of water, electricity, staff wages are relatively fixed. Therefore, through the commercial real estate business sales and collection cycle of substantive testing and control tests to confirm the authenticity of sales revenue. Rationality is the key of commercial real estate audit.
【作者单位】：江苏众天信会计师事务所;
【分类号】：F293.3;F239.6
【正文快照】： 一、了解铺位租金水平大多数专业卖场是以分割商铺后以每平米月租金来与商户签订合同,了解铺位平均租金水平可以总体判断商铺收入的合理性,并可作为个别铺位租金是否异常的判断依据。可以通过以下几个方面了解租金水平:一是通过取得铺位租金审批表,计算每一楼层的平均单位租金

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