Whether the R D expenditure account belongs to the asset class or the profit and loss category

The part of the expenditure that can be capitalized to form the cost of intangible assets in the process of developing intangible assets belongs to the asset account, and the expenditure in the research stage shall be included in the profit or loss after being collected in the current period.

According to the new standard, R&D projects within an enterprise (including ongoing R&D projects acquired by an enterprise that have been recognized as intangible assets) are divided into two parts:

1. The expenditure in the research stage shall be included in the profit and loss (R&D expenses) after the collection in the current period;

2. Expenditures in the development stage can be recognized as intangible assets, i.e., capitalized, when certain conditions are met.

Due to the huge differences in the accounting treatment of expenditures at different stages, the correct distinction between the research stage and the development stage has become the key to the accounting treatment of R&D expenditures, and the planned and exploratory nature of the research stage is to prepare materials and related aspects for further development activities.

The first-level account of "R&D expenditure" has been added to the accounting of intangible assets, and the account ** is 5301

R&D activities are also a kind of investment behavior in a broad sense, but they have greater uncertainty and risk of returns than general investment activities, which increases the difficulty of accounting recognition and measurement of R&D expenditures.

Extended Materials. Purpose of R&D Expenditure Account:

1. This account accounts for the various expenditures incurred in the process of research and development of intangible assets of enterprises.

2. This subject shall be accounted for in detail according to the research and development project, respectively, "expensed expenditure" and "capitalized expenditure".

3. The so-called R&D expenditure, from the perspective of the enterprise, is the expenditure on the internal R&D projects of the enterprise. According to the Accounting Standard for Business Enterprises No. 6 - Intangible Assets, the expenditure of an enterprise's internal R&D projects should be distinguished from the expenditure in the research stage and the expenditure in the development stage.

Research refers to an original and planned investigation to acquire and understand new scientific or technological knowledge. Development refers to the use of research results or other knowledge in a plan or design to produce new or substantially improved materials, devices, products, etc., before commercial production or use.

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It belongs to the cost category.

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The research and development products of the enterprise are divided into the research stage and the development stage, and the research stage should be expensed and included in the management expenses;

The development stage is divided into expenditures that meet the conditions for capitalization and expenditures that do not meet the conditions for capitalization, and those that meet the conditions for capitalization are included in the cost of assets. The parts that are not capitalized and expensed are included in administrative expenses (i.e. profit or loss for the current period) as in the development stage.

It is a profit and loss account.

Because R&D expenditure is actually a cost expense item, it is an accounting account used to calculate profit and loss (profit and loss).

R&D expenditure is a cost account.

It is a cost accounting account, and this account can be accounted for in detail according to the research and development project, "expense expenditure" and "capital expenditure" respectively.

1. Expense.

R&D expenses are all incurred as period expenses and are included in profit or loss for the current period.

The adoption of this method mainly focuses on the principle of robustness, whether the research and development can be successful, whether it can bring economic benefits to the enterprise has great uncertainty, as a current expense so that the enterprise can recover the funds used for research and development in the current year, which is conducive to promoting the technological progress of the enterprise.

2. Capitalization.

R&D expenses are capitalized as they are incurred and amortized when the benefits of the development are successful.

This approach assumes that there are several R&D projects in the enterprise at the same time or over successive years, and that some of them will always succeed, resulting in the formation of certain intangible assets and the realization of returns, regardless of the risk. In this way, all R&D projects are viewed as a whole, and the total benefits of R&D are matched to the total costs. This approach focuses primarily on the accrual principle.

R&D expenditure and R&D expenditure, R&D expenditure and R&D investment comparison:

R&D expenditure, R&D expenses and R&D expenditures are all financial expenditures. The key to the difference between R&D expenditure, R&D expenditure, R&D expenditure and R&D investment lies in the instrument and equipment cost of R&D investment, while R&D expenditure, R&D expenditure and R&D expenditure do not exist in instrument and equipment costs, and it must allocate the instrument and equipment cost in R&D investment to R&D projects in the form of depreciation.

In addition, the R&D investment of some R&D projects may involve the purchase of some technologies (i.e. intangible assets), and when accounting for the R&D expenditure of the R&D project, the purchased technologies (i.e. intangible assets) are included in the form of amortization. Therefore, based on the above differences, R&D investment in R&D projects that require the purchase of R&D instruments and equipment and the purchase of R&D-related technologies must be greater than R&D expenditure.

1) R&D expenditure refers to the various expenditures incurred in the process of research and development of intangible assets of enterprises, which belong to cost accounting subjects. Enterprises should set up a "R&D expenditure" account, which accounts for various expenditures incurred in the process of research and development of intangible assets. (2) This subject can be accounted for in detail according to the research and development project, "expensed expenditure" and "capital expenditure".

3) The debit balance at the end of the period of this account reflects the expenditure of the enterprise in the ongoing research and development of intangible assets to meet the capitalization conditions.

R&D expenditure: Expenses incurred in the research and development process.

2019 CPA Accounting - Chapter 5 - 7 How to account for internal R&D expenditure?

China's accounting standards divide the treatment of R&D expenses into two parts: first, the expenses incurred in the research stage and the R&D expenditure in the research stage and the R&D expenditure in the development stage cannot be distinguished; The second is the expenditure in the development stage of the enterprise's internal R&D project, which can prove that it meets the conditions of intangible assets. The expensed part is included in the management expenses, and the capitalized part will constitute the recorded value of intangible assets, so the R&D expenses cannot be generalized, and it is necessary to distinguish the situation.

This is an account used by companies to develop their own intangible assets.

When Expenditure is Incurred: Borrow: R&D Expenditure--- Expensed (or Capitalized Expenditure) Credit: Bank Deposits.

Expense is transferred to management expenses every month, borrowing: management expenses Credit: R&D expenditures - expensed expenses.

Capitalized expenditures on intangible assets are successfully used for R&D.

status, the full amount is transferred to the intangible asset.

Borrow: Intangible Assets Loan: R&D Expenditure - Capitalized Expenditure.

The development expenditure you mentioned is related to intangible assets.

Let me tell you a little bit about the background first. When we studied intangible assets in the past, the standard was that the expenses for the development of intangible assets were expensed and included in the current profit or loss; Only expenses after successful registration are allowed to be included in the intangible asset account, right? Do you think, if the guidelines are written like this, how many corporate CEOs still want to engage in the development of intangible assets?

I spent so much financial resources and manpower to create an intangible asset, and as a result, you let a large part of it be recorded in the expense, and the profit came down as soon as the expense came up, so the boss was thankless. When he has made an intangible asset in two or three years, it is time to **.

Therefore, the current standard stipulates that the expenditure on the development of intangible assets is first included in the "R&D expenditure", which is broken down as R&D expenditure - expensed expenditure ,—— capitalized expenditure; Capitalize eligible assets and include them in intangible assets. Non-conformities are expensed to management costs. R&D spending acts as a bridge for intangible assets, allowing eligible people to enter.

So it's an account of the asset class.

Development expenditure refers to the part of the expenditure that can be capitalized to form the cost of intangible assets in the process of developing intangible assets, and the development expenditure items shall be filled in according to the closing balance of the capitalized expenditure details of the R&D expenditure account, which belongs to the asset class account.

It's a bit similar to the "Construction in Progress" subject in "Fixed Assets", which I personally understand.

Because if this project is successfully developed, it can bring economic benefits to the enterprise in the future period.

R&D expenditure: Expenses incurred in the research and development process.

R&D expenditure is a first-level subject, I don't know if your software R&D is in the research stage or the stage in the development stage that is eligible for capitalization, the research stage and the development stage are not eligible for capitalization entries:

Borrow: R&D expenditures - expensed expenditures.

Credit: Employee Compensation Payable.

Borrow: Administrative expenses.

Credit: R&D Expenditures - Expensed Expenditures.

Borrow: Employee remuneration payable.

Credit: Bank deposits.

Taxes and fees due. Other payables.

Capitalization-eligible entries are in the development phase.

Borrow: R&D Expenditure - Capital Expenditure.

Credit: Employee Compensation Payable.

Borrow: Employee remuneration payable.

Credit: Bank deposits.

Taxes and fees due. Other payables.

Wait until your software development is complete to make this entry:

Borrow: Intangible assets.

It should be in your cost, the main business cost - R&D expenditure 1) when the salary is calculated:

Borrow: overhead - salary.

Manufacturing expenses - wages.

Selling expenses - salaries.

Cost of production - wages.

Credit: Employee Compensation Payable - Wages.

2) When wages are paid:

Borrow: Employee Compensation Payable - Wages.

Credit: Taxes payable - personal income tax.

Credit: Other Payables - Social Security (Personal).

Credit: Other Payables - Provident Fund (Individual).

Credit: cash on hand.

3) When paying social security:

Borrow: Administrative Expenses - Social Security (borne by the company).

Borrow: Administrative Expenses - Provident Fund (Company).

Borrow: Other payables - Social Security (Individual).

Debit: Other Payables - Provident Fund (Individual)).

Credit: Bank deposits.

For reference, I think that enterprises like yours do not have production, and you can remove the manufacturing costs and generate costs.

One: Differences.

Cost accounts are related to the production process, including production costs, manufacturing expenses, labor costs, and R&D expenditures, which are for a certain product or a certain project. However, expense accounts are related to the accounting period in which the expenses are incurred, including selling expenses, administrative expenses, and financial expenses, and are not related to specific products, but only to the accounting period.

The cost is allocated to the expense, the profit and loss includes the expense, the cost of the product can be calculated to be included in the inventory is the asset, the factory is the cost accounting details, the cost of sending and receiving, the collection and distribution and the period, product, department and other beneficiary objects, while the asset is formed before, and the cost is the current is the difference.

The cost account can have a balance at the end of the period, and the profit and loss account must have no balance at the end of the period, because it will be carried forward, which is the most obvious difference between the two.

2. Cost accounts have certain asset properties. It is an asset, and from this point of view, it has the nature of an asset. However, from the perspective of the six elements of accounting: assets, liabilities, equity, income, expenses, and profits, it cannot be said that costs belong to assets.

One: Differences.

1.The cost account can have a balance at the end of the period, and the profit and loss account must have no balance at the end of the period because it will be carried forward.

2.Profit and loss accounts include income, cost of sales, expenses, asset impairment losses, etc. Cost accounts are mainly production costs, manufacturing expenses, R&D expenditures, etc.

3.Profit and loss: Each account will eventually form a profit. However, there may be a balance at the end of the production cost account, and there may not be a balance at the end of the period.

Second, the cost of the account is mainly the cost of production, he is finally reflected in the balance sheet inventory this content, from this aspect seems to have the nature of assets, but from the six elements of accounting: assets, liabilities, equity, income, expenses, profits, can not be said to be assets.