The enterprise is in the process of R & D cost accounting. There are different practical methods for collecting the cost of R&D products. In the process of work, there are three main ways to contact:
The first method (inverse algorithm, suitable for bulk material processing cost accounting, test product flow conditions) :
1. First collect the cost of the \"finished products\" accounting method according to the company's accounting caliber
2. Allocate the cost of R&D products from finished products and include it in \"finished products - trial products\".
accounting entry
Borrow: Finished products - trial products
Loan: Finished products --***
3. Collect deductible R & D expenses according to the tax scope, strip deductible costs from finished products to deductible items according to the project, and fill in the cost of finished products, excluding materials, in the \"R & D expenses\" account according to the distribution table at the end of the month.
accounting entry
Borrow: R&D expenditure - personnel salaries
-- Five social insurance and one financial fund
-- Depreciation
-- Fuel and power costs
Loan: Finished products - trial products
Borrow: Research and development expenses
Loan: Research and development expenditure -- personnel salaries
-- Five social insurance and one financial fund
-- Depreciation
-- Fuel costs
4. The amount of revenue from the sale of research and development products after deducting VAT is directly deducted from the \"finished products - trial products - materials\" account:
Borrow: Bank deposit
Loan: \"Finished products - trial products - materials\"
Tax payable - VAT is payable
5. The difference arising from the deduction of research and development trial product income is included in the current profit and loss and accounted for in the \"non-operating income and expenditure\".
(1) When the revenue of R&D products is less than the material payment amount:
Borrow: Bank deposit
Non-operating expenses - research and development losses
Loan: \"Finished products - trial products - materials\"
Tax payable - VAT payable
(2) When the revenue of R&D products is greater than the amount of materials:
Borrow: Bank deposit
Loan: \"Finished products - trial products - materials\"
Tax payable - VAT is payable
Non-operating income -- research and development income
Note: The input-output distribution table for finished products and trial products should be reasonable and complete. The sales revenue of \"finished products - trial products - materials\" can be found in the sales revenue ledger according to the quantity. That is to say, the unit price and amount of each sale of the trial products sold are consistent with the sales invoice statistics!
6. If the enterprise obtains special income such as scraps, defective products and intermediate trial products formed in the process of R & D, the special income shall be deducted from the collected R & D expenses when calculating the additional deduction of R & D expenses in the year of revenue recognition. If the deduction is insufficient, the additional deduction of R & D expenses shall be calculated as zero.
accounting entry
Borrow: Bank deposit
Credit: R&D expenses (deducted until zero)
Tax payable - VAT payable
The second method (sequential method, suitable for research and development activities with single, multiple tests and no bulk products) :
1. Directly collect product research and development costs in research and development expenditures, and collect costs according to the project research and development progress. It is necessary to pay attention to the reasonable distribution of personnel salaries, equipment debugging, power, materials and other costs and production and business activities in the research and development activities.
2, the sale of research and development expenses - trial products, don't forget to pay VAT
3. The R&D expenses collected off the books can be deducted from the auxiliary ledger, and it should be noted that each item of R&D expenditure must be less than the total amount collected on the books.
The third method (direct method, applicable to the accounting of multiple projects and different R&D activities)
I. Labor costs: wages and five insurances and one fund, project accounting needs to be set up (with wage attendance and wage distribution table)
Borrow: Manufacturing expenses - Personnel wages
Administrative expenses - Staff salaries
Selling expenses - personnel salaries
R&d expenditure - Expensed expenditure -A- Manpower
R&d expenditure - Expensed expenditure -B- Manpower
Credit: Employee salaries payable - employee salaries
Ii. Direct Costs (project accounting and allocation statement)
1. Borrow: R&D expenditure - expensed expenditure -A- Materials
R&d expenditure -- Expensed expenditure -- B-- Materials ---- coal ---- water ---- electricity
---- expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities,
---- mold and process equipment development and manufacturing expenses for intermediate tests and product trial production do not constitute
Expenses for the purchase of samples, prototypes and general testing means of fixed assets, and inspection fees for trial products.
Loan: Raw materials
Fuel and power
Bank deposit
2. Depreciation of instruments and equipment used for R&D activities (instrument and equipment use records, accounting and allocation of depreciation items according to working hours).
Borrow: Fixed assets
Tax payable - Input tax
Loan: Bank deposit
Debit: Manufacturing expenses - depreciation
R&d expenditure - Expensed expenditure -A- Depreciation
R&d expenditure - expensed expenditure -B- depreciation
Credit: Accumulated depreciation
3. Amortization of intangible assets (project accounting and allocation statement)
Borrow: R&D expenditures ---- expensed expenditures -- A -- Amortization of intangible assets
R&d expenditures ----- expensed expenditures -- B -- Amortization of intangible assets
Loan: Intangible assets
4. New product design fee, new process regulation formulation fee, clinical trial fee for new drug development, field test fee for exploration and development technology (project accounting and allocation table).
Borrow: R&D expenditure ---- expensed expenditure -A- clearly accounted for
Research and development expenditure ----- expensed expenditure -B- clearly accounted for
Loan: Bank deposit
5. Other expenses directly related to research and development activities, such as technical books and materials fees, data translation fees, expert consultation fees, high-tech research and development insurance premiums, research and development results retrieval, analysis, evaluation, evaluation, acceptance fees, intellectual property application fees, registration fees, agency fees, etc. Travel expenses, conference expenses, etc. (project accounting and apportionment table) shall not exceed the sum of (122-5) *10%\/(1-10%).
Borrow: Research and development expenditure ---- expensed expenditure -A- Other expenses (detailed in summary)
R&d expenditure ----- expensed expenditure -B- Other expenses (detailed in summary)
Loan: Bank deposit
Third, the cost and capitalization of research and development costs
1, does not meet the capitalization conditions:
Borrow: R&D expenditure - expensed expenditure -A
Loans: raw materials, bank deposits, payables and other accounts.
2, meet the capitalization conditions:
Borrow: R&D expenditure - capitalized expenditure
Loans: raw materials, bank deposits, payables and other accounts.
Where a research and development project achieves its intended purpose and forms intangible assets:
According to the balance of the head (capitalized expenditure) :
Borrow: Intangible assets --xx×
Loan: R&D expenditure - Capitalized expenditure ----B
At the end of the period (month), the amount of expensed expenditure collected under the section should be transferred to the \"Research and Development expenses\" account:
Borrow: Research and development expenses
Credit: R&D expenditure - expensed expenditure -A
The debit balance at the end of the research and development expenditure account reflects the expenditure of the enterprise's ongoing research and development projects of intangible assets to meet the capitalization conditions.