How to set up a high R D expense account?

1) Personnel and labor The annual salary and salary of personnel engaged in R&D activities (also known as R&D personnel), including basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages and other expenses related to their positions or employment.

2) Direct investment in raw materials purchased by enterprises for the implementation of R&D projects. Such as: water and fuel (including gas and electricity) usage fees, etc.; For intermediate tests and product trial production that do not meet the standard of fixed assets of molds, samples, prototypes and general testing means purchase costs, trial product inspection costs, etc.; Simple maintenance costs for instruments and equipment used for research and development activities; (3) Depreciation expenses and long-term amortized expenses include the depreciation expenses of instruments and equipment purchased for the execution of R&D activities and the buildings in use for R&D projects, including long-term amortized expenses incurred in the process of alteration, modification, decoration and repair of R&D facilities.

4) Design costs: Expenses incurred for the design, development, and manufacture of new products and processes, as well as the design of processes, technical specifications, and operating characteristics.

5) Equipment commissioning costs mainly include the costs incurred in research and development activities in the process of tooling preparation (such as the development of production machines, molds and tools, changes in production and quality control procedures, or the development of new methods and standards, etc.). Expenses incurred for routine tooling preparation and industrial engineering for large-scale series and commercial production cannot be included.

6) Amortization of intangible assets Amortization of expenses incurred in the acquisition of proprietary technology (including patents, non-patented inventions, licenses, know-how, designs and calculation methods, etc.) required for R&D activities.

7) Expenses for entrusting external R&D refer to the expenses incurred by the enterprise in entrusting other domestic enterprises, universities, research institutions, transformation institutes, technical professional service institutions and overseas institutions to carry out R&D activities (the project results are owned by the enterprise and are closely related to the main business of the enterprise). The amount of expenses incurred for outsourced R&D shall be determined on an arm's length basis. Which good company recommends the appraisal of scientific and technological achievements?

The question of whether it is good or not, and who is better, is a matter of opinion. Generally, the organization's qualifications, industry experience, external resources, and successful cases should be comprehensively evaluated and considered. More importantly, we need to focus on the aspects we care about at present, and it is not something that can be said in one sentence or two.

If you still feel the above. View full article In the identification process, 80% of the amount of entrusted external R&D expenses will be included in the total R&D expenses. (8) Other expenses incurred for R&D activities, such as office expenses, communication expenses, patent application maintenance fees, high-tech R&D insurance premiums, etc.

In general, this cost shall not exceed 10% of the total cost of research and development, unless otherwise specified.

The R&D expenses of technology enterprises are directly included in the management fee, and then they are to be separately disbursed, and if they are separately disbursed, they can be deducted in the future.

R&D expenses are generally included first"R&D expenditures"Subjects; Expensed transfer to administrative expenses.

The new accounting standards stipulate that:

There are two ways to deal with R&D expenses:

One is the elimination of Fei Lu key, and the R&D expenses that do not meet the conditions for capitalization are included in the current management expenses;

One is capitalization, that is, R&D expenses that meet the conditions for capitalization are included in the relevant intangible assets.

This account accounts for the expenses incurred in the process of research and development of intangible assets of enterprises. This course should be divided according to the research and development project"Expensed expenditures"with"Capitalized expenditures"Perform detailed accounting.

R&D expensesGenerally, it is counted first"R&D expenditures"Subjects; The new accounting standards stipulate that there are two ways to treat R&D expenses: one is expense-based treatment, and R&D expenses that do not meet the conditions for capitalization are recorded in the current periodManagement fees, transferred in"Management fees"Subjects; One is capitalization, that is, R&D expenses that meet the conditions for capitalization are included in the relatedIntangible assets

As follows:

1. If it is an expensed expense, it will be transferred to the management expense at the end of the month, and the entry is:

Borrow: Administrative expenses.

Credit: R&D Expenditure – Expensed Expenditure.

2. If it is a capitalized expenditure, and when the project is completed and transferred to intangible assets, the entries are:

Borrow: Intangible assets.

Credit: R&D Expenditure – Capitalized Expenditure.

In terms of accounting treatment, can the assets of Gubei Mengding be included in the R&D expenses at one time?

It is not recommended that the fixed assets purchased by enterprises be included in the R&D expenses at one time. In terms of accounting treatment, no matter what kind of purpose the fixed assets such as machinery and equipment purchased by an enterprise are used, they should be in accordance with the provisions of accounting standards and accounting systems.

The value of purchased fixed assets such as machinery, equipment, and appliances is accurately recognized and measured, and the fixed assets accounting accounts are passed.

Burial and dismantling of purchased machinery, equipment and appliances; According to the nature and use of fixed assets, the service life and estimated net residual value of fixed assets are reasonably determined, as well as the depreciation method of fixed assets.

Provision for depreciation. The machinery, equipment, and appliances purchased for the research and development of new products should also be managed according to fixed assets, and the value of fixed assets should be gradually transferred to the cost of products, rather than being included in R&D expenses at one time.

R&D expenses are included in the R&D expenditure account. According to the new Accounting Standards for Business Enterprises, enterprises should set up a "R&D expenditure" account to account for the expenses incurred by the enterprise in the R&D stage. R&D projects are divided into research and development phases.

The expenses incurred during the research phase of the internal R&D project shall be included in the profit or loss (management expenses) for the current period when they are incurred.

The relevant expenditures in the development stage, if they meet the conditions for capitalization, shall be included in the cost of intangible assets; If it does not meet the conditions for capitalization, it will be included in the profit or loss (management expenses) for the current period. If it is not possible to distinguish between R&D and R&D expenditures, all R&D expenditures incurred should be expensed and included in profit or loss (management expenses) for the current period.

The new accounting standards stipulate that there are two ways to treat R&D expenses: one is expense-based treatment, and R&D expenses that do not meet the conditions for capitalization are included in the current management expenses; One is capitalization, that is, R&D expenses that meet the conditions for capitalization are included in the relevant intangible assets. This account accounts for the various expenditures incurred in the process of research and development of intangible assets of enterprises.

This subject should be accounted for in detail according to the research and development project, respectively, "expense expenditure" and "capital expenditure".

The R&D expenses of high-tech enterprises are divided into three situations depending on whether they meet the capitalization conditions:

1. The R&D expenditure incurred by the enterprise in the development of intangible assets does not meet the capitalization conditions.

This account (expensed expenditure) is debited, and if the capitalization conditions are met, this account (capitalized expenditure) is debited and credited"Raw materials"、"Bank deposits"、"Employee compensation payable"and other subjects.

2. Ongoing research and development projects obtained by the enterprise in other ways.

This account (capitalized expenditure) shall be debited and credited for the amount determined"Bank deposits"and other subjects. R&D expenditures incurred in the future shall be handled in accordance with the provisions on the treatment of the first situation above.

3. If the R&D project reaches its intended purpose to form intangible assets, it shall be debited according to the balance of this account (capitalized expenditure)."Intangible assets"Account, credited to this account (capitalized expenditure).

1. It is 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 that cannot be distinguished, and 2. It is the expenditure in the development stage of the internal R&D project of the enterprise, which can prove that the expenditure that meets the conditions of intangible assets is capitalized and amortized in installments.

Enterprises should set up "R&D expenditures - expensed expenditures, capitalized expenditures" and "management expenses - R&D expenses" in accordance with the provisions of accounting standards"Accounts, set up the following detailed accounts as needed, and set up project auxiliary accounting according to the R&D project: employee salary, material costs, fuel and power costs, material consumption, amortization of low-value consumables, amortization of intangible assets, old expenses, long-term amortization expenses, equipment commissioning costs, leasing costs, repair costs, new product design costs, new process specification formulation fees, trial production fees, inspection fees, user fees, library fees, data translation fees, R&D results, review, acceptance fees, and zhuan LI applies for detailed accounts such as maintenance fees, high-tech R&D insurance premiums and others.

Added in 2018.

R&D expensesIt is a cost account.

This course can be divided into R&D projects"Expensed expenditures"、"Capitalized expenditures"Perform detailed accounting.

1. Expense.

R&D expenses are all incurred as period expenses.

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 research and development projects in the enterprise at the same time or over consecutive years, and that some projects will always succeed, regardless of the risk, resulting in certain intangible assets.

And take Kai to search for the proceeds. In this way, all R&D projects are viewed as a whole, and the total benefits of R&D are then matched to the total costs. This approach focuses primarily on the accrual principle.

How to accurately collect and account for R&D expenses in R&D activities of enterprises.

In order to account for the various expenditures incurred in the process of the enterprise's acquisition and elimination of R&D intangible assets, the enterprise should set up a "R&D expenditure" account, which is an expense account, the debit side registers the actual R&D expenditure, the credit side registers the amount converted into intangible assets and management expenses, and the credit balance reflects the expenditure that meets the asset capitalization conditions in the ongoing R&D projects of the enterprise.

According to the R&D project, the enterprise should set up two secondary accounts, "expensed expenditure" and "capital expenditure", for detailed verification, and the "capitalized expenditure" accounts for the expenditure that occurs in the development stage and meets the conditions for recognition of intangible assets in accordance with the provisions of accounting standards.

"Expensed expenditure" accounts for the expenditure incurred in the process of developing intangible assets that do not meet the conditions for capitalization.

If the R&D expenditure incurred by the enterprise in the development of intangible assets does not meet the capitalization conditions, it shall be debited: "R&D expenditure - expensed expenditure" account, and if the capitalization conditions are met, it will be debited: "R&D expenditure - capitalized expenditure" account, credited:

Raw Materials", "Bank Deposits", "Employee Remuneration Payable" and other subjects.

For R&D projects that are in progress obtained by an enterprise in other ways, the account of "R&D expenditure - capital expenditure" shall be debited and credited to the account of "bank deposit" according to the determined amount.

R&D expenditures incurred in the future shall be treated with reference to the R&D expenditures incurred by the above-mentioned enterprises in the development of their own intangible assets.

If an enterprise's R&D project reaches its intended purpose to form intangible assets, it shall debit the "intangible assets" account and credit the "R&D expenditure-capitalized expenditure" account according to the balance of the "R&D expenditure-capitalization expenditure" account.

At the end of the period, the enterprise should transfer the expensed expenditure amount collected from the R&D expenditure account to the "Management Expenses" account, debit the "Management Expenses" account, and credit the "R&D Expenditure - Expensed Expenditure" account.

R&D expense accounting account setting: R&D expenditure - capital expenditure, R&D expenditure - expensed expenditure.

The accounting treatment of R&D expenditure is: borrow: R&D expenditure - capital expenditure, R&D expenditure - expensed expenditure, credit: raw materials, bank deposits and other accounts.

When carrying forward, the accounting treatment is: borrow: intangible assets, management expenses, credit: R&D expenditure - capital expenditure, R&D expenditure - expensed expenditure.

R&D expenses belong to the cost accounting account, and according to the provisions of the new Accounting Standards for Business Enterprises, enterprises should set up "R&D expenditure" accounts to account for the expenses incurred by enterprises in the R&D stage.

How to distinguish between capitalization and expense of R&D expenditure?

Development expenses that meet the conditions for capitalization are transferred to the cost of intangible assets when the intangible assets reach the intended state of use, and the expense is to directly include the relevant expenses in the current period and not be capitalized.

For R&D projects that enterprises enter on their own, they should distinguish between the research stage and the development stage, and the two parts and parts should be accounted for separately.

When the relevant expenses in the research stage are incurred, they shall be expensed and included in the profit or loss (management expenses) of the current period.

Eligible capitalization in the development phase and expense in non-eligible areas.

If it is not possible to distinguish between the research and development phases, the expenses should be expensed when incurred and included in the profit or loss for the current period.