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预售是房地产企业的主要销售方式,但会计与税务处理存在较大差异,不同企业的会计处理也不相同,需要有关部门作出明确的规定。
Pre-sale is the main sales of real estate companies, but there are big differences between accounting and tax treatment, accounting for different enterprises are not the same, the relevant departments need to make a clear provision.