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1、公司的贷款利息是资本化利息作为资产处理怎样更好地看地产企业的财务报表蔡鑫随着我国城市化进程的加快，房地产行业在过去20年获得了高速的成长，目前在沪深两市共有100多家上市公司主要从事房地产开发业务，已经成为资本市场重要的组成部分。在当前房地产行业正面临前所未有的严厉调控，一些房地产企业面临资金链断裂的坏消息不断传来，导致行业整体股价出现持续下跌。作为投资者如何通过房地产公司的财务报表了解公司的真实的财务状况，发现潜在的投资风险和投资价值就变得十分重要。由于房地产开发业务的特殊性，在一些具体业务的会计核算上有别于其他行业，因此投资
2、人不能以通用的财务标准去判断房地产企业财务状况的好坏。要看懂房地产企业的报表就必须先充分了解房地产企业财务报表的一些特点。一、资产负债表房地产企业的资产负债表有以下几个特点：1、总资产规模大andactualcasewhethermatch;byislocatedlandrightnature;propertystatus,whetherhasdamageorqualityproblem;propertyusingsituation,rentaloruse;referencearoundsimilarpropertyprice,
3、judgeassessmentvalueofrationality;whetherexistspropertydisputes,andseized,andfreeze,andmortgage,anddemolition,andtransformation,limitsituation.2.tolandrightmortgageof,surveypeopleshouldverifiedfollowinginformation:landrightcardbycontainsMinginformation(rightpeople,an
4、dlocation,andnature,andterm,andarea,)andactualcasewhethermatch;landnature;landflatsituation;groundbuildingssituation;referencearoundsimilarlandprice,judgeassessmentvalueofrationality;mortgagerealwhetherhasothermortgagerightornoticeregistrationestablishedprior;whether
5、existspropertydisputes,andseized,andfreeze,andmortgage,limitsituation.3.otherchattels,ownership,thevalueofthemortgageshouldbeimplemented,andwhetherfactorssuchaseasyhandling.(C)pledgeofcollateralinvestigationprocedures,investigatorsshouldenforcecollateralvalue,conveni
6、encecustodyanddisposition,pledgerightseffectiveidentification,registration,etc.(D)guaranteeinvestigationtoensurethattheprocedures,theinvestigationshall,inaccordancewiththeborrower'sstandardstoinvestigatetheguarantorevaluationassurance.15thinformationauditsurveypeople
7、dealwithborrowersandqualificationprovidedbytheguarantor,financialstatus,proofofidentity,theauthenticityofthedatacarefullyreviewed,verified,rationalityandeffectiveness.Include:(a)theborrowerdataauditing1.corporateclientsshouldfocusonassessingvarioustypesoflicenses,cer
8、tificates,financialreporting,powersofAttorneyandothertextandarealplearelatedinformation.2.smallbusinessclasscustomersalsoshouldfocu
