Answer: It refers to the investment in self-developed products, including intangible assets, which can be divided into research stage investment and development stage investment. The former is not aimed at a specific product and should be expensed, while the latter refers to a special investment that meets the capitalization conditions and should be capitalized.
Accounting, R&D investment = expensed investment+capitalized investment; That is, R&D investment in the current period = R&D expenses (under management expenses) +R&D expenses (construction in progress to be transferred)+capitalization of R&D expenses recognized as intangible assets in the current period; See financial document No.201815 and Accounting Standard No.6-Intangible Assets; If it is the information disclosure of listed companies, please refer to the seventh question and the first answer in the Q&A of the Science and Technology Innovation Board of Shanghai Stock Exchange. The problem is simple, but the knowledge involved is relatively complicated, so it is suggested not to understand it only from the accounting point of view; Pay attention to the actual development of R&D projects and the construction of internal R&D management system.
How to calculate the ratio of R&D investment to sales revenue?
No. 195 of "20 16" issued by the State Science Development and Education Commission: If there is any objection to the conformity with Item (5) of Article 11 of the Identification Method (No.32 of "20 16" issued by the State Science Development and Education Commission), the total R&D expenses shall be subject to the year to which the problem belongs and the previous two fiscal years (if the actual operation is less than three years)
Article 11 of No.32 "20 16" issued by the National Academy of Sciences is recognized as a high-tech enterprise, and the following conditions must be met at the same time: (5) The proportion of the total R&D expenses to the total sales revenue in the last three fiscal years (if the actual operating period is less than three years, the same below) of the enterprise meets the following requirements:
1. The proportion of enterprises whose sales revenue in the latest year is less than 50 million yuan (inclusive) is not less than 5%;
2. The proportion of enterprises with sales income of 50 million yuan to 200 million yuan (inclusive) in the latest year is not less than 4%;
3. The proportion of enterprises with sales income of more than 200 million yuan in the previous year shall not be less than 3%. Among them, the total R&D expenses incurred by enterprises in China account for no less than 60% of the total R&D expenses;
Therefore, when identifying high-tech enterprises, the proportion of R&D expenditure is calculated according to the ratio of the total R&D expenditure incurred in three years to the total sales revenue in three years.
What is R&D investment? If you carefully read what the author has prepared for you, you can easily answer. In the actual operation process, the identification of R&D should be considered from many aspects. The key combination of business can not be considered unilaterally from the accounting point of view, but also pay attention to the proportion of R&D expenditure to sales revenue.