Where are the accounts of R D expenditure located? How to set it up?

The accounting accounts for R&D expenditure are set as follows:

1. R&D expenditure accounts shall be accounted for in detail according to R&D projects, respectively, "expensed expenditure" and "capitalized expenditure".

2. Main accounting treatment of R&D expenditure:

1) If the R&D expenditure incurred by the enterprise in the development of intangible assets does not meet the capitalization conditions, the R&D expenditure account (expense expenditure) shall be debited, and if the capitalization conditions are met, the R&D expenditure account (capitalized expenditure) shall be debited and the "raw materials", "bank deposits", "employee remuneration payable" and other accounts shall be credited.

2) For ongoing R&D projects obtained by an enterprise in other ways, the R&D expenditure account (capitalized expenditure) shall be debited and the "bank deposit" and other accounts shall be credited according to the determined amount. R&D expenditures incurred in the future shall be treated mutatis mutandis in accordance with the provisions of (1) above.

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

At the end of the period, the enterprise should transfer the expensed amount collected from the R&D expenditure account to the "management expenses" account, debit the "management expenses" account, and credit the R&D expenditure account (expensed expenses).

4. The debit balance at the end of the period of the R&D expenditure account reflects the expenditure that meets the capitalization conditions in the R&D projects under way of the enterprise.

R&D expenditure belongs to the cost of the account, as a first-level account accounting, generally if the use of relatively new accounting standards have, if not, you can add it yourself, with 5 starting with the account, hope, thank you!

Cost ledger accounts.

R&D expenditure is a cost account. Cost accounts.

It is an accounting account that reflects costs and expenses, is used to account for the occurrence and collection of costs, and provides cost-related accounting information. The different contents of costs and expenses can be divided into production costs.

Manufacturing expenses, labor costs, R&D expenditures, and engineering construction.

1. Accounting content of "R&D expenditure grinding and broadening":

In order to account for the various expenditures incurred in the process of research and development of 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 research and development projects of the enterprise.

Second, the setting of secondary subjects and accounting content:

According to the R&D project, the enterprise should set up two secondary accounts, "expensed expenditure" and "capitalized expenditure", for detailed accounting.

"Capitalized expenditure" accounts for expenses that occur in the development stage and meet the conditions for recognition of intangible assets in accordance with 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 non-coincidental assets does not meet the capitalization conditions, the "R&D expenditure - expense expenditure" account shall be debited, and if the capitalization conditions are met, the "R&D expenditure - capitalized expenditure" account shall be debited, and the "raw materials", "bank deposits" and "employee remuneration payable" shall be credited.

For ongoing R&D projects obtained by an enterprise in other ways, the account of "R&D expenditure - capitalized expenditure" shall be debited and the account of "bank deposit" shall be credited according to the determined amount. R&D expenditures incurred in the future shall be treated with 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 achieves its intended purpose and forms 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 - capitalized 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.

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 use of this method mainly focuses on the principle of robustness, whether the research and development of grinding can be successful, whether it can bring economic benefits to the enterprise has a great certainty, as the current cost so that the enterprise can recover the funds 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.

The development expenditure incurred by the enterprise is simply understood as the expenditure part of the development stage of the intangible assets of the enterprise, and what kind of accounting entries should the development expenditure belong to?

What is the category of development expenditure?

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.

Asset accounts include cash in hand, bank deposits, other monetary funds, trading financial assets, notes receivable, accounts receivable, prepaid accounts, interest receivable, other receivables, and bad debt provisions.

An asset class account is an account that reflects the increase or decrease of assets. According to the speed of asset realization (liquidity), the asset account can be divided into two categories: current assets and non-current assets, which are used to account for the increase and decrease of various assets and the settlement and closure of accounts.

Why is development expenditure not a liability account but an asset account?

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, R&D expenditure - capital 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.

R&D expenditure is generally seen more in building construction, so what is the accounting subject of R&D expenditure? Let's learn with Deep Space Net!

What is R&D expenditure?

R&D expenditure refers to the various expenditures incurred in the process of research and development of intangible assets of an enterprise, which belongs to the cost accounting account. Enterprises should set up a "R&D expenditure" account, which accounts for the various expenditures incurred in the process of research and development of intangible assets of the enterprise, and this account can be accounted for in detail according to the research and development project, respectively, "expensed expenditure" and "capitalized expenditure". The debit balance at the end of this account reflects the expenditure of the enterprise in the ongoing research and development of intangible assets to meet the capitalization conditions.

How to make accounting entries related to R&D expenditure?

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

Borrow: R&D expenditure (expensed expenditure).

Credit: Raw Materials Bank Deposits Employee Remuneration Payable.

2. Meet the conditions for capitalization.

Borrow: R&D expenses (capitalized expenditures).

Credit: Raw Materials Bank Deposits Employee Remuneration Payable.

3. If the R&D project reaches its intended purpose to form intangible assets, it shall be based on the balance of this account (capitalized expenditure).

Borrow: Intangible assets.

Credit: R&D expenditure (capitalized expenditure).

4. At the end of the period (month), the expensed amount collected by this account should be transferred in.

Borrow: Administrative expenses.

Credit: R&D expenditure (expensed expenditure).

Is the R&D expenditure on the balance sheet R&D expenditure?

The R&D expenditure of an enterprise is mainly to account for the expenditure incurred in the process of research and development of intangible assets of the enterprise, and in order to collect the R&D expenditure incurred by the enterprise, the enterprise should set up two secondary subjects under the R&D expenditure account, namely "expensed expenditure and capitalized expenditure".

R&D expenditure is a cost account. R&D expenditure refers to the depreciation of assets used in the research and development process, the consumption of raw materials, the wages and benefits of developers directly involved, the rent and borrowing costs incurred in the development process, etc.

The various expenditures incurred by enterprises in the process of research and development of intangible assets are called R&D expenditures. What kind of R&D expenditure is there? How to do the account?

What is R&D expenditure?

R&D expenditure is a cost account.

R&D expenditure is an investment behavior in a broad sense, and compared with general investment activities, the certainty and risk of returns are greater. Specifically, it refers to the depreciation of assets used in the research and development process of enterprises, the consumption of raw materials, and the salaries and benefits of directly involved developers.

Cost accounts are mainly used to calculate the occurrence and collection of costs, and reflect costs and expenses. Cost subjects include production costs, manufacturing expenses, R&D expenditures, labor costs, and engineering construction.

How to account for R&D expenditure?

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

Borrow: R&D expenditure (expensed expenditure).

Credit: Raw Materials Bank Deposits Employee Remuneration Payable.

2. When the capitalization conditions are met:

Borrow: R&D expenses (capitalized expenditures).

Credit: Raw Materials Bank Deposits Employee Remuneration Payable.

3. When the R&D project reaches its intended use and forms intangible assets:

Borrow: Intangible assets.

Credit: R&D expenditure (capitalized expenditure).

4. At the end of the period (month), the expensed amount collected by this account should be transferred in.

Borrow: Administrative expenses.

Credit: R&D expenditure (expensed expenditure).

Do R&D expenditures need to be carried forward at the end of the period?

The difference between capitalization and expense of R&D expenditure.

The main difference between capitalization and expense of R&D expenditure is that capitalized expenditure is included in the cost of intangible assets and deducted during the useful life through depreciation and amortization, while expensed expenditure is included in the current profit or loss in a lump sum and is not deducted thereafter.

Expensing: This approach focuses primarily on the principle of robustness. When R&D expenses are incurred, they are all treated as period expenses and included in profit or loss for the current period.

Capitalization: This approach focuses on the accrual principle, whereby R&D expenses are capitalized when they are incurred and amortized when the proceeds of successful development are obtained.

R&D expenses refer to the expenses paid by enterprises in the process of developing new products and technologies, which belong to cost subjects in practice, so how to set up R&D expense subjects?

How is the R&D expense account set up?

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 carried out by enterprises on their own, they should be accounted for separately in the research stage and the development stage.

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.

What is included in the R&D expenses.

1.The cost of materials, fuel, and power directly consumed by R&D activities.

2.Labor expenses such as salaries, bonuses, allowances, subsidies, social insurance premiums, housing provident funds, etc., as well as labor costs of external R&D personnel.

3.Depreciation or lease expenses of fixed assets such as instruments, equipment, and houses used for R&D activities, as well as operation, maintenance, and repair expenses of related fixed assets.

4.Amortization expense of intangible assets such as software, patent rights, and non-patented technologies used for R&D activities. Sparrows are wild.

5.For intermediate testing and product trial production of molds, process equipment development and manufacturing costs, equipment adjustment and inspection costs, samples, prototypes and general testing means purchase costs, trial product inspection costs, etc.

6.Demonstration, review, acceptance, evaluation of R&D results, as well as application fees, registration fees, and fees for intellectual property rights.

7.Fees paid for entrusting or cooperating with other units or individuals to conduct R&D through outsourcing, cooperative R&D, etc.

8.Other expenses directly related to R&D activities, including technical library fees, data translation fees, conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, training fees, expert consultation fees, high-tech R&D insurance costs, etc.