XXXXXXXX Company
R&D Cost Accounting Management Measures
Purpose
To strengthen R&D project management, standardize R&D project cost accounting, and make reasonable arrangements For research and development expenses, these measures are formulated in accordance with the "Accounting Standards for Business Enterprises", the State Administration of Taxation's "Administrative Measures for Pre-tax Deduction of Enterprise Research and Development Expenses" and the company's "Financial Management System".
Scope of application
This method applies to R&D 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 entire process management of R&D projects including organizational application, project approval, mid-term inspection, fund management, project acceptance, and intellectual property rights.
R&D projects implement the “project responsibility system”. The project leader shall be responsible to the general manager for the progress, quality, cost and results of the R&D project.
The company's finance department is responsible for the cost accounting and expense management of R&D projects. Control expenses and check budget implementation.
Applying 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 the R&D project.
If a research and development project (in whole or in part) requires cooperation or entrustment of development with a third party, it must undergo a technical review, sign a technology entrustment or cooperative development contract, and follow the review procedures and procedures stipulated in the company's "Contract Review Management Measures" Approval permission processing. The R&D results completed through collaboration are included in the company’s intellectual property rights for management.
Purchasing equipment and instruments for research and development needs shall be handled in accordance with the procurement approval procedures stipulated in the company's "Procurement Management Measures". Purchased materials must be inspected and registered for storage and out-of-warehouse use; materials that meet the company's fixed asset management standards shall be included in fixed asset management.
Accounting Scope of R&D Expenses
The company accounts for R&D expenses in accordance with the calculation standards of the State Administration of Taxation on the "Administrative Measures for Pre-tax Deduction of Enterprise Research and Development Expenses". Including:
Salary expenses for R&D personnel.
Direct consumption of R&D projects. (Such as consumable materials, special commodity software, key R&D test equipment and equipment costs with a unit value of less than 100,000, etc.)
Direct expenses for 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 asset amortization expenses related to R&D projects .
Fee for demonstration of research and development results. (Testing, identification, review, and acceptance fees)
Other expenses incurred in research and development projects.
Accounting system for R&D expenses
The company sets accounting subjects in accordance with the "Accounting Standards for Business Enterprises",
The Finance Department sets "R&D expenses" in the accounting computer accounting system First-level accounting subjects set up secondary accounting subjects for detailed accounting based on expense categories, industry characteristics and management needs. The company's R&D expenses are calculated based on actual costs. R&D expense accounting is included in accounting and carried out simultaneously in one account.
The "R&D Expenses" account establishes department auxiliary accounting accounts and project auxiliary accounting accounts according to R&D departments and R&D projects, and simultaneously collects department R&D expenses and project R&D expenses.
The accounting system specifications are as follows:
Level Account Code Account Name Auxiliary Account Type Main Accounting Content
1 5301 R&D Expense Department and Project
2 530101 All R&D expenses incurred by R&D cost departments and projects
3 53010101 Salaries of employees engaged in R&D activities in employee compensation departments and projects, including basic salary, bonuses, allowances, subsidies, year-end salary increases, and overtime wages and other expenses related to his or her employment.
3 53010102 Outsourced Equipment Departments and Projects
4 5301010201 Hardware Departments and Projects Outsourced materials for R&D activities and key R&D testing instruments and equipment with a unit value of less than 100,000.
4 5301010202 Software Departments and Projects Specialized commodity software outsourced for R&D activities.
3 53010103 External collaboration expenses Departments and projects Costs for entrusting external parties to carry out R&D activities
3 53010104 Travel expenses Departments and projects Travel expenses incurred for R&D activities.
4 5301010401 Transportation fee department and projects
5 530101040101 Long-distance transportation fee department and projects
5 530101040102 Taxi fee department and projects
5 530101040103 Other transportation expense departments and projects
4 5301010402 Accommodation expense departments and projects
4 5301010403 Business trip subsidy departments and projects
4 5301010404 Other travel expense departments and projects Project
4 5301010405 Off-site rental expense department and project
3 53010105 Depreciation expense department and depreciation expense of equipment related to project research and development activities
3 53010120 Other expense departments and Projects
4 5301012001 Conference fee departments and projects
4 5301012003 Testing and identification fees department and project R&D achievement testing and identification fees
4 5301012009 Other fee departments and projects Other non-recurring direct expenses
3 53010190 Auxiliary operating expenses apportioned by manufacturing and testing expenses departments and project R&D projects
3 53010199 Transfer out R&D cost items to account for R&D projects Costs transferred out during acceptance check
4 5301019901 Accounting of expense items transferred to profit and loss during the transfer period
4 5301019902 Accounting of capital expenditures transferred to assets under transferred assets
Note: The detailed accounting content can be expanded or adjusted according to actual conditions.
Accounting method for R&D expenses
Accounting method for direct investment expenses
A variety of expenditures for the implementation of R&D projects that can be directly identified and included in the R&D project , such as: purchased raw materials; purchased molds, samples, prototypes and general testing methods for testing and trial production but that do not meet the fixed asset standards, and testing and inspection fees for trial products; materials fees, printing fees, travel expenses, and outsourced research and development Fees, training fees, maintenance fees; rental fees for rented equipment, etc. are directly included in the cost of the R&D project based on the original documents.
Amortization method of equipment depreciation expenses and intangible assets
For equipment depreciation expenses amortized by R&D projects, department depreciation expenses are calculated based on the department’s fixed assets and equipment list, and then based on each department project The proportion of man-hour consumption or the number of shifts used for special equipment should be reasonably apportioned.
The amortization expenses of intangible assets of R&D projects shall be reasonably allocated based on the amortization amount of the relevant intangible assets and the degree of benefit of the beneficiary (work-hour consumption form or cost consumption ratio).
Calculation method of labor costs for R&D projects
To calculate the labor costs of R&D projects, use the total employee compensation of each department and reasonably distribute it among each project based on the proportion of working hours of the department’s beneficiaries.
The electricity costs incurred by unified meter reading will be included in the department workshop expenses according to the proportion of the department's total salary; at the end of the period, they will be reasonably distributed among various projects according to the proportion of working hours of the department's beneficiaries.
Adjustments to the reporting standards for R&D expenses of high-tech enterprises
According to the "Measures for the Management of High-tech Enterprise Recognition" and the "Guidelines for the Management of High-tech Enterprise Recognition" (hereinafter referred to as the "Guidelines") It stipulates that when companies report R&D expenses in the application and reexamination of high-tech enterprise qualifications, they should adjust the R&D expenses collected according to the accounting standards according to the "Guidelines" to comply with the reporting requirements of the "Guidelines".
Adjust the reporting of R&D expenses in accordance with the "Guidelines", and there is no need to adjust accounting records.
According to the company’s accounting expense collection method, the following items should be adjusted:
1. Other expenses incurred for R&D activities, such as office expenses, communication expenses, and patent applications. When reporting R&D expenses according to the "Guidelines" for maintenance fees, high-tech R&D insurance premiums, etc., the total amount of relevant expenses calculated in the company's "Administrative Expenses" account should be reasonably distributed among each project according to the labor cost ratio of the beneficiary. . After allocation, this expense should not exceed 10% of total R&D expenses.
2. The wages and remuneration of temporary R&D personnel who have not signed a labor contract and whose cumulative working hours in the year are less than 183 days or more. When reporting R&D expenses according to the "Guidelines", the wages and salaries of temporary R&D personnel should be recorded according to the personnel information from the R&D project. Deducted from employee salaries.
3. For long-term deferred expenses incurred during the reconstruction, modification, decoration and repair of R&D facilities, when reporting R&D expenses according to the "Guidelines", the relevant expenses calculated in the company's "Administrative Expenses" account should be The total long-term deferred expenses shall be reasonably apportioned according to the benefit ratio (use area and use time) of the beneficiary.
4. When reporting R&D expenses according to the "Guidelines" for depreciation and rent of buildings in use, the relevant building depreciation and rent calculated in the company's "administrative expenses" account should be included. It will be reasonably apportioned according to the benefit ratio (use area and use time) of the beneficiary.
5. When reporting R&D expenses according to the "Guidelines" for the development expenses of entrusted external research, the outsourcing expenses of the R&D project shall be calculated based on an adjustment of 80% of the amount of the expenses incurred.
Others
1. Matters not covered in these Measures regarding the accounting of R&D expenses shall be calculated in accordance with the "Accounting Standards for Business Enterprises" and the "Administrative Measures for Pre-tax Deduction of Enterprise Research and Development Expenses" caliber execution.
2. The unfinished matters in these Measures regarding the reporting of R&D expenses according to the "Guidelines" shall be implemented in accordance with the calculation standards specified in the "Measures for the Management of High-tech Enterprise Recognition" and the "Guidelines for the Management of High-tech Enterprise Recognition".
3. These Measures shall be implemented from the date of promulgation.