How can I find out the R&D expenses of listed companies?

Go to the exchange, download its annual report, and search for "R&D expenditure" or "R&D investment" to find the data you want. Research and development expenses refer to the expenses paid for the research and development of the project, and also refer to the accounting subjects of research and development expenses. The R&D expenses incurred by the enterprise are included in the "R&D expenditure" subject; This course refers to the expenses incurred by enterprises in the process of research and development of intangible assets. Enterprises can set "expenses" and "capitalized expenses" according to R&D projects for detailed accounting.

I. R&D expenses mainly include the following contents:

1, material, fuel and power costs directly consumed by R&D activities.

2. Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor expenses of on-the-job R&D personnel and foreign R&D personnel.

3. Depreciation and rental expenses of fixed assets such as instruments, equipment and houses used for R&D activities, as well as operation, maintenance and repair expenses of related fixed assets.

4. Amortization expenses of intangible assets such as software, patented technology and non-patented technology used in R&D activities.

5. Development expenses of molds and process equipment used in intermediate test and trial production of products, equipment adjustment and inspection expenses, procurement expenses of samples, prototypes and general test means, inspection expenses of trial production products, etc.

6. Demonstration, evaluation, acceptance and evaluation of research and development achievements, as well as fees for application, registration and agency of intellectual property rights.

7. Through outsourcing and cooperative research and development. , entrust other units and individuals or cooperate with them to carry out research and development expenses.

8. Other expenses directly related to R&D activities, including 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.

Two, for enterprises to carry out their own research and development projects, we should distinguish between the research stage and the development stage, respectively. 1. Research stage (planned, exploratory, with great uncertainty) The related expenses of the research stage shall be included in the current profit and loss (management expenses) when incurred.

2. Development stage (qualified capitalization, unqualified expenses)

3. It is impossible to distinguish the expenditure in the research stage and the development stage. It should be expensed when it occurs and included in the current profit and loss.