What accounting subjects does the market research fee include?

Investigation is the abbreviation of investigation, which mainly refers to collecting information systematically and objectively through various investigation methods, conducting research and analysis, predicting the future development trend of various industries, and preparing for the decision of investment or development direction. For research expenses, which subjects are generally accounted for?

Which accounting subject is the research expense included in?

The market research expenses are recorded in the account of "sales expenses-market research expenses".

The expenses incurred by enterprises in the process of selling products, self-made semi-finished products and providing labor services include packaging fees, transportation fees, advertising fees, loading and unloading fees, insurance fees, commissions, exhibition fees, rental fees (excluding financial rental fees) and sales service fees, salaries of sales department personnel, employee welfare expenses, travel expenses, office expenses, depreciation expenses, repair fees, material consumption, amortization of low-value consumables and other funds.

Sales expenses belong to the profit and loss account. Debit means increase, and credit means decrease. Enterprises should account for the occurrence and carry-over of sales expenses through the subject of "sales expenses". The debit of this course registers the sales expenses incurred by the enterprise, and the sales expenses at the end of the credit registration are transferred to the "profit of this year" account. After the transfer, there should be no balance in the "Sales Expense" account. "Sales expenses" shall be accounted for in detail according to the expenditure items of sales expenses.

What does the research fee include?

Research expenses refer to the related expenses incurred in domestic research activities to complete the research, including research transportation expenses, research accommodation expenses and even necessary paid consulting fees.

1. Fees for subscribing to newspapers, magazines, archives and documents, purchasing books and other materials, and collecting materials.

2. Printing cost and distribution cost of the questionnaire.

3, go out to visit and study catering accommodation, inspection and other expenses.

4, the bid opening demonstration meeting, seminars, results appraisal, expert review and other expenses.

5. Fees for expert consultation and report.

6. Computer purchase fee, entry fee, software design fee, internet access fee, maintenance fee, etc.

7. Purchase instruments, equipment, stationery and paper needed for research.

8. Other expenses include incentives for researchers.