近8成房企预收账款下降

亿翰智库
Feb 19

图表:2025年上半年房企预收账款TOP100资料来源:企业半年报/业绩公告,亿翰智库注:表格中预收账款为房企资产负债表中“合同负债”及“预收款项”加总所得。“蓄水池”萎缩,近8成房企预收账款下降预收账款,归属于房企资产负债表的流动负债项,购房者签订购房合同,支付首付款及房贷,进入房企的资金监管账户,就变成了房企的预收账款,项目竣工交房后,预收账款就结转成为房企的营业收入,即是房企收入的“蓄水池”...

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