Pay the new product design fee of the Municipal Research Institute with bank deposit of 2,000 yuan,

For example, the design fee of 2,000 yuan paid by the chemical design institute is included in the long-term amortized expense account because the amount is large.

1. Entries at the time of payment:

Borrow: new product design fee of the research institute.

Credit: bank deposits and other accounts.

2. The subsequent periods are apportioned to include the period expenses or manufacturing costs, and the entries are:

Borrow: Administrative expenses or manufacturing expenses.

Credit: Bank deposit fees.

Since these expenses are different from the amortized expenses that are listed as current assets and need to be amortized over one year or less, a deferred assets or long-term amortized expense account will be set up separately in the accounting (the long-term amortized expense account of the development enterprise that adopts the enterprise accounting system) will be accounted for, and will be debited to the deferred assets or long-term amortized expense account when incurred.

Borrow: Management Expenses - Technology Development Fees.

Credit: Bank Deposits – Paying Banks.

Management expenses - technology development expenses are used to calculate the expenses incurred by the company in the research and development of new products, new materials and new parts, including salaries, travel, office and other expenses incurred by personnel serving technology development projects.

The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

Borrow: Administrative expenses.

Credit: Bank deposits.

1. Pay 2,000 yuan for the design of new products of the Municipal Research Institute with bank deposits. It is handled in two cases.

1. Under normal circumstances, it is included in the profit or loss of the current period.

Borrow: Administrative expenses 2 000

Credit: bank deposit 2 000

2. The design costs incurred in designing products for specific customers and can be directly determined are included in the cost of the product: manufacturing costs of 2 000

Credit: bank deposit 2 000

2. The accounting entries for using bank deposits to pay for product research expenses are:

Borrow: Administrative Expenses - R&D Expenditures.

Credit: Bank deposits.

1. Expenses incurred during the research phase:

Borrow: R&D expenditure - expensed expenditure 2000

Credit: bank deposit 2 000

End of period: Borrow: administrative expenses 2000

Credit: R&D expenditure - expensed expenditure 2000

2. Expenditures incurred in the development stage meet the conditions for capitalization

Borrow: R&D expenditure - capital expenditure 2000

Credit: bank deposit 2 000

If the intangible assets are not developed, the closing balance of the "R&D expenditure - capitalized expenditure" account is shown in the "development expenditure" item in the balance sheet.

Guide to the Application of Accounting Standards for Business Enterprises - Accounting Subjects and Main Accounting Treatment (Cai Kuai [2006] No. 18 of the Ministry of Finance).

5301 R&D expenditure":

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

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

3. 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, this account (expensed expenditure) shall be debited, and if the capitalization conditions are met, this account (capitalized expenditure) shall be debited and the accounts such as "raw materials", "bank deposits" and "employee remuneration payable" shall be credited.

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

At the end of the period (month), the expensed amount collected in this account should be transferred to the "Management Expenses" account, the "Management Expenses" account should be debited, and this account (expensed expenses) should be credited.

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

1. Expenses incurred during the research phase:

Borrow: R&D expenditure - expensed expenditure 2000

Credit: bank deposit 2 000

End of period: Borrow: administrative expenses 2000

Credit: R&D expenditure - expensed expenditure 2000

2. Expenditures incurred in the development stage meet the conditions for capitalization

Borrow: R&D expenditure - capital expenditure 2000

Credit: bank deposit 2 000

If the intangible assets are not developed, the closing balance of the "R&D expenditure - capitalized expenditure" account is shown in the "development expenditure" item in the balance sheet.

The actual settlement amount is 5000 + 850 5850 yuan: debit, the accounting entries are as follows: bank deposit 5850 credit excluding tax sales 5000 yuan, accrued VAT output tax 5000 17 850 yuan.

"Pay 2,000 yuan for the design of new products of the Municipal Research Institute with bank deposits"。It is handled in two cases.

1. Under normal circumstances, it is included in the profit or loss of the current period.

Borrow: Administrative Expenses 2 000 Credit: Bank Deposits 2 0002, Design expenses incurred in designing products for specific customers, which can be directly determined, are included in the cost of the product Debit:

Manufacturing costs 2,000 credit: bank deposits 2,000