Borrow: R&D expenditure - ×× project (material costs, labor costs, water and electricity bills, rental fees, interest expenses, etc.)
Fixed assets - ×× assets (purchased without installation Equipment)
Loan: Cash in stock (bank deposits, employee salaries payable, raw materials, etc.)
(1) R&D expenditures refer to various expenses incurred during the enterprise’s research and development of intangible assets. Expenditure is a cost accounting account. Enterprises should set up the "R&D Expenditure" account. This account accounts for various expenses incurred by the enterprise in the process of researching and developing intangible assets.
(2) This subject can be separately accounted for as "expense expenditure" and "capital expenditure" according to research and development projects.
(3) The debit balance at the end of this account reflects the company’s ongoing intangible asset research and development projects that meet the capitalization conditions. Extended information
Article 1 of Caiqi [2007] No. 194 stipulates that enterprise R&D expenses include:
(1) Materials, fuel and power expenses directly consumed by R&D activities.
(2) Labor expenses such as wages, bonuses, allowances, subsidies, social insurance premiums, housing provident funds, etc. for the company’s on-the-job R&D personnel, as well as labor expenses for external R&D personnel.
(3) Depreciation or leasing fees for instruments, equipment, buildings and other fixed assets used for research and development activities, as well as operation, maintenance, repair and other expenses for related fixed assets.
(4) Amortization expenses of intangible assets such as software, patents, and non-patented technologies used in research and development activities.
(5) Development and manufacturing fees for molds and process equipment used for intermediate testing and product trial production, equipment adjustment and inspection fees, purchase fees for samples, prototypes and general testing means, inspection fees for trial production products, etc.
(6) The demonstration, review, acceptance and evaluation of research and development results, as well as the application fees, registration fees, agency fees and other fees for intellectual property rights.
(7) Fees paid for entrusting or cooperating with other units or individuals to conduct research and development through outsourcing, cooperative research and development, etc.
(8) Other expenses directly related to R&D activities, including technical book materials fees, data translation fees, conference fees, travel expenses, office expenses, foreign affairs expenses, R&D personnel training fees, training fees, and expert consultation fees, high-tech R&D insurance fees, etc.
Reference: Baidu Encyclopedia - Corporate R&D Expenses