Rd science and technology funds, also known as R&D science and technology funds, are the original "technology development expenses", RD = research &; Development refers to all expenses incurred by an enterprise for researching and developing products, technologies, materials, processes and standards. The Opinions of the Ministry of Finance on Strengthening R&D Financial Management of Enterprises (Caiqi 2007 194) has made specific requirements for R&D financial management of enterprises.
Research and experimental development (R&; D) Expenditure refers to the expenditure actually spent by the whole society on basic research, applied research and experimental development in the statistical year.
Including personnel labor costs, raw materials costs, fixed assets purchase and construction costs, management fees and other expenses actually used for research and experimental development activities. ?
Basic research refers to experimental or theoretical research in order to obtain new knowledge about the basic principles of phenomena and observable facts (to reveal the essence and motion law of objective things, and to obtain new development and new theories), and it is not aimed at any special or specific application or use.
Extended data:
type
Refers to various expenses incurred by enterprises in the research and development of products, technologies, materials, processes and standards, including: materials, fuel and power expenses directly consumed by R&D activities; Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel in enterprises and labor costs of external part-time R&D personnel;
Depreciation or lease expenses of fixed assets such as instruments, equipment and houses used for R&D activities, purchase expenses of R&D instruments and equipment with a unit value of less than 300,000 yuan, and operation, maintenance and repair expenses of related fixed assets; Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities;
Mold development and manufacturing costs, process equipment costs, equipment adjustment and inspection costs, samples, prototypes and general testing means purchase costs, trial products inspection costs, etc. ; Demonstration, review, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights;
Entrusting or cooperating with other units or individuals to pay for R&D by outsourcing and cooperating with R&D; Other expenses directly related to R&D activities include 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.
Administrative unit:
According to the classification of economic purposes, it can be divided into basic wages, supplementary wages, other wages, employee welfare expenses, social insurance premiums, official expenses, repair expenses, equipment purchase expenses and other expenses. According to economic nature, it can be divided into personnel expenditure and public expenditure.
When expenditure occurs, debit "expenditure" and credit "bank deposit" and "cash".
educational business
Divided into "personnel expenditure" and "public expenditure".
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