Real estate major is a project involving a wide range of management links, land composition, comprehensive infrastructure, the cost of specific projects will be different due to different materials and labor costs. In terms of cost accounting, the project content of real estate development will be calculated separately for different development and accounting objects. Therefore, for a single project with a large scale and a long development cycle, cost accounting can be conducted according to the region. In terms of the final cost settlement, the house should be built first, and then the construction. And this kind of circumstance is in after calculating the cost that has sold a house, just can undertake the processing that supports a facility as accrual charge.