management measures for R&D expenses accounting
Purpose
In order to strengthen R&D project management, standardize R&D project expenses accounting and rationally arrange R&D expenses, these measures are formulated in accordance with the Accounting Standards for Enterprises, the Management Measures for Pre-tax Deduction of Enterprise R&D Expenses issued by the State Taxation Bureau and the Company's Financial Management System.
scope of application
these measures are applicable to the research and development projects approved by the company.
management of r&d projects and r&d expenses
r&d projects are managed in accordance with the company's project management measures. The project management office is responsible for the whole process management of the organization declaration, project approval, mid-term inspection, fund management, project acceptance and intellectual property rights of R&D projects.
r&d projects are subject to "project responsibility system". The person in charge of the project shall be responsible to the general manager for the progress, quality, cost and results of the R&D project.
the finance department of the company is responsible for the cost accounting and expenditure management of R&D projects. Control expenses and check the budget implementation.
the application for the use and reimbursement of R&D expenses shall be handled in accordance with the application procedures and approval authority stipulated in the Company's Financial Management System. The project team should control the use of R&D funds within the approved budget of R&D projects.
if the r&d project (in whole or in part) needs to be developed in cooperation or entrustment with a third party, it must go through technical review, sign a technical entrustment or cooperative development contract, and handle it according to the review procedures and approval authority stipulated in the Company's Management Measures for Contract Review. The research and development achievements completed by collaboration are incorporated into the company's intellectual property rights for management.
the purchase of equipment and instruments and equipment due to research and development needs shall be handled in accordance with the procurement approval procedures specified in the procurement management measures of the company. The purchased materials must be registered for acceptance, warehousing and warehousing; Materials that meet the company's fixed assets management standards are included in the fixed assets management.
accounting scope of R&D expenses
The company accounts for R&D expenses according to the calculation standard of the Administrative Measures for Pre-tax Deduction of Research and Development Expenses of Enterprises issued by the State Administration of Taxation. Including:
salaries and expenses of R&D personnel.
direct consumption of research and development projects. (such as consumable materials, special commercial software, key instruments and equipment with a unit value of less than 1,, etc.)
Direct expenses of R&D projects. (such as research fees, data fees, printing fees, travel expenses, outsourced R&D fees, training fees, maintenance fees, new product design fees, etc.)
Equipment depreciation expenses and intangible assets amortization expenses related to R&D projects.
demonstration fee for research and development achievements. (test, appraisal, review and acceptance fee)
Other expenses incurred in R&D projects.
accounting system of R&D expenses
The company sets up accounting subjects according to the Accounting Standards for Business Enterprises,
The Finance Department sets up the first-level accounting subject of R&D expenses in the accounting computer accounting system, and sets up the secondary accounting subjects for detailed accounting according to the expense category, industry characteristics and management needs. The company's R&D expenses are calculated according to the actual cost. R&D expenses accounting should be brought into the accounting, and one account should be carried out simultaneously.
for the subject of "R&D expenses", department auxiliary accounting books and project auxiliary accounting books are established respectively according to R&D departments and R&D projects, and the department R&D expenses and project R&D expenses are collected synchronously.
The specification of the accounting system is as follows:
Level account code account name auxiliary account type Main accounting contents
1 531 R&D expenses departments and projects
2 5311 R&D expenses of departments and projects
3 53111 positions. Wages and salaries of personnel engaged in R&D activities in industrial and salary departments and projects, including basic salary, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to their posts or employment.
3 53112 outsourcing equipment departments and projects
4 531121 materials purchased by hardware departments and project R&D activities and R&D and testing key instruments and equipment with a unit value of less than 1,.
4 531122 Special commodity software purchased by software departments and project R&D activities.
3 53113 Expenses for external collaboration and R&D activities entrusted by external departments and projects
3 53114 Travel expenses incurred by travel departments and project R&D activities.
4 531141 Transportation Department and Project
5 5311411 Long-distance Transportation Department and Project
5 5311412 Taxi Department and Project
5 5311413 Other transportation departments and projects
4 531142 Accommodation departments and projects
4 531143 Travel subsidy departments and projects
4 531144. Other travel expenses departments and projects
4 531145 rental expenses departments and projects in different places
3 53115 depreciation expenses of equipment related to R&D activities of departments and projects
3 53112 other expenses. Departments and projects
4 531121 conference fees departments and projects
4 531123 testing and appraisal fees departments and project research and development achievements testing and appraisal fees
4 531129 other expense departments. And other direct costs that do not occur frequently in the project
3 53119 manufacturing and testing costs shared by departments and project R&D projects
3 531199 Transfer-out R&D costs
4 531199. 1 during the transfer-in period, expense items are accounted for as expense expenditures transferred to profit and loss
4 5311992 Capital expenditures transferred to assets are accounted for as asset items
Note: The detailed accounting contents can be expanded or adjusted according to the actual situation.
Accounting method of R&D expenses
Accounting method of direct input expenses
It refers to all kinds of expenditures that can be directly identified and collected into R&D projects, such as purchased raw materials; Purchase fees for molds, samples, prototypes and general test methods purchased for trial production but not up to the standard of fixed assets, and test and inspection fees for trial-produced products; Information fees, printing fees, travel expenses, outsourced research and development fees, training fees and maintenance fees; Lease fees of rented equipment are directly included in the cost of R&D projects according to the original documents.
amortization method of equipment depreciation expense and intangible assets
The depreciation expense of equipment amortized by R&D projects is calculated according to the equipment list of fixed assets of the department, and then allocated reasonably according to the man-hour consumption ratio of each project of the department or the number of shifts of special equipment.
the amortization expenses of intangible assets of R&D projects shall be allocated reasonably according to the amortization amount of relevant intangible assets and the benefit degree (man-hour consumption or cost consumption ratio) of the beneficiaries.
Calculation method of labor cost of R&D project
Calculate the labor cost of R&D project, and allocate it reasonably among the projects according to the total salary of employees in each department and the working hours ratio of the beneficiaries in each department.
the electricity cost incurred by unified meter reading shall be included in the workshop cost of the department according to the proportion of the total wages of the department; At the end of the period, according to the proportion of working hours of the beneficiaries of the department, it is reasonably distributed among the projects.
Adjustment of the reporting caliber of R&D expenses of high-tech enterprises
According to the Administrative Measures for the Identification of High-tech Enterprises and the Guidelines for the Identification and Management of High-tech Enterprises (hereinafter referred to as the Guidelines), when reporting R&D expenses during the qualification declaration and review of high-tech enterprises, the company should adjust the R&D expenses collected by accounting accounting caliber according to the Guidelines to meet the reporting requirements of the Guidelines.
Adjust the reported R&D expenses according to the Guidelines, without adjusting the accounting records.
According to the expense collection method of the company's accounting, the items to be adjusted are as follows:
1. Other expenses incurred for R&D activities, such as office expenses, communication expenses, patent application maintenance expenses, high-tech R&D insurance premiums, etc., should be reasonably distributed among the projects according to the "Guidelines". After distribution, this expense should not exceed 1% of the total R&D expenses.
2. The wages and salaries of temporary R&D personnel who have not signed a labor contract and have worked for less than 183 days in the whole year shall be deducted from the employees' salaries of R&D projects according to the personnel data records when reporting R&D expenses according to the Guidelines.
3. When the long-term deferred expenses occurred in the process of renovation, modification, decoration and repair of R&D facilities are reported according to the Guidelines, the total amount of related long-term deferred expenses accounted in the company's "management expenses" shall be reasonably allocated and included according to the benefit proportion (use area and use time) of the beneficiaries.
4. When reporting R&D expenses according to the Guidelines, the depreciation expenses and rental expenses of the buildings in use should be accounted for in the company's "management expenses" subject in a reasonable way according to the benefit proportion (use area and use time) of the beneficiaries.
5. When the development expenses of external research are reported according to the Guidelines, the outsourcing expenses of R&D projects shall be adjusted and calculated according to 8% of the expenses incurred.
others
1. Matters not covered in the accounting of R&D expenses in these Measures shall be implemented according to the calculation caliber specified in the Accounting Standards for Enterprises and the Administrative Measures for Pre-tax Deduction of R&D Expenses for Enterprises.
2. The matters not covered in the present Measures for reporting R&D expenses according to the Guidelines shall be implemented according to the calculation criteria specified in the Administrative Measures for the Accreditation of High-tech Enterprises and the Guidelines for the Accreditation of High-tech Enterprises.
3. these measures shall be implemented as of the date of promulgation.
/view/1c373d563b3567ec12d8a8d.html