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tou zi xing fang di chan gou zhi jue ce fen xi
Author(s): 
Pages: 19-20
Year: Issue:  21
Journal: Accountant

Abstract: 投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产.包括:已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物以及正在建造或开发过程中将来用于出租的建筑物.但不包括自用房地产(即为生产商品、提供劳务或者经营管理而持有的房地产)和作为存货的房地产.对投资性房地产进行分析,首要的内容是对投资性房地产的购置进行决策分析.
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