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Check the cost accounting process of biopharmaceutical industry
1, R&D cost, collect biomedical R&D, and set up R&D cost-* * project.

-wages, equipment depreciation expenses, materials expenses, testing and testing expenses, processing expenses, expert review expenses, travel expenses, office expenses, low-value consumables and other related subjects. Successful R&D, settlement, relevant accounting treatment according to the sales (transfer) business of R&D products and projects, and transfer R&D costs and transfer income; Forming intangible assets, debiting intangible assets and crediting R&D costs are the historical costs of intangible assets, the benchmark of intangible assets evaluation, and the audit basis of scientific and technological enterprises and scientific research investment. R&D products for personal use shall be included in the management expenses. If R&D fails, the R&D cost will be transferred to the long-term prepaid expense account.

2, sales of chemical reagents, the establishment of inventory goods, accounting for chemical reagents procurement costs.