1, main business cost;
2. Main business taxes and surcharges;
3. Other operating expenses;
4. Operating expenses;
5. Management expenses;
6. Financial expenses;
7. Non-operating expenses;
8. Income tax.
Two, R&D expenditure refers to the costs incurred in the process of research and development of intangible assets, belonging to the cost accounting subjects. Enterprises should set up the subject of "R&D expenditure" to account for the expenditures incurred in the R&D of intangible assets.
This course can be divided into "expenditure" and "capitalized expenditure" according to research and development projects.
The debit balance at the end of this course reflects the expenditure of intangible assets research and development projects that meet the capitalization conditions.
Two. Accounting Standards for Enterprises No.6-Intangible Assets
Article 7 The expenditure of research and development projects within an enterprise shall be distinguished between the expenditure in the research stage and the expenditure in the development stage. Research refers to the initial planned investigation for acquiring and understanding new scientific or technical knowledge.
Article 8 The expenditures in the research stage of internal research and development projects of an enterprise shall be included in the current profits and losses when incurred. (First recorded in "R&D expenditure-expensed expenditure" and carried forward to "management expenses" at the end of the month)
Extended data:
Matters needing attention in non-operating expenses.
1. When an enterprise transfers a fixed asset, it should first carry forward the original value of the fixed asset and the accrued accumulated depreciation amount, debit the subjects of "fixed asset cleaning" and "accumulated depreciation" and credit the subjects of "fixed asset"; After receiving the price agreed by both parties, debit "bank deposit" and credit "fixed assets liquidation"; Finally, it will be carried forward to clean up the profit and loss, included in the profit and loss of asset disposal, and no longer included in non-operating expenses.
2. When an enterprise disposes of intangible assets, it should debit the subjects such as "bank deposit" according to the actual amount received, debit the subjects such as "accumulated amortization" according to the accumulated amortization amount that should be accrued, and credit the subjects such as "taxes payable" and "bank deposit" according to the relevant taxes and other expenses that should be paid.
According to the book balance, credit or debit the "asset disposal gains and losses" account, and if the impairment reserve has been accrued, it should also be carried forward at the same time. Only when intangible assets are scrapped can they be transferred to current non-operating expenses according to their book value.
Baidu encyclopedia-non-operating expenses