When an enterprise purchases an ongoing R&D project, it should first debit the "R&D expenditure-capitalized expenditure" and credit the "bank deposit" account according to a certain amount. Future R&D expenses shall be handled in accordance with the above provisions, and the capitalized part and the expensed part shall be distinguished.
Scope of enterprise R&D expenses:
One is the cost of materials, fuel and power directly consumed in R&D activities.
Second, the labor costs of on-the-job R&D personnel, such as wages, bonuses, allowances, subsidies, social insurance premiums and housing accumulation fund, and the labor costs of external R&D personnel.
Three, used for research and development activities of instruments, equipment, housing and other fixed assets depreciation or rental costs and related fixed assets operation and maintenance, repair and other expenses.
4. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities.
Five, used for intermediate test and product trial production of molds, technology and equipment development and manufacturing costs, equipment adjustment and inspection costs, samples, prototypes and general test means purchase costs, trial production of products inspection costs.
6. Demonstration, evaluation, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights.
Seven, through outsourcing, cooperative research and development, etc. , entrust other units and individuals or cooperate with them for research and development.
8. Other expenses directly related to R&D activities, including technical books and materials, materials translation fees, conference fees, travel expenses, office expenses, foreign affairs fees, R&D personnel training fees, training fees, expert consultation fees, high-tech R&D insurance fees, etc.
Refer to the above? Baidu Encyclopedia -R&D fee, Baidu Encyclopedia-Enterprise R&D fee