Answer: The auxiliary account of R&D expenses is the ledger of R&D expenses issued by itself. It's very similar to some vouchers you made. What needs to be explained is the voucher number and content of a certain day of a certain year, and which of the eight categories of R&D expenses this belongs to. How, by whom and when did this expense occur? In other words, we need to provide a proof that your R&D expenses do exist. Moreover, it is reasonable and regular. Under normal circumstances, this auxiliary account of R&D expenses is made by our company's own finance, and then audited. During the audit, some R&D expenses may not be confirmed, because they are not in the high-level range, so they will be cut off.
The auxiliary account of R&D expenditure is a reference account, and its format can be freely selected. The auxiliary account of R&D expenditure can be understood as a detailed account (multi-column amount type) for recording R&D expenditure, and can also be made into EXCEL. Expenditure items should include: salary, welfare, travel expenses, depreciation, materials, utilities, office expenses, communication expenses, inspection fees, examination and approval fees, patent fees, research fees and technical service fees.
How to deal with R&D expenses?
The accounting treatment of R&D expenses can be divided into two situations:
1. If the research and development expenses incurred by the enterprise for developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the research and development expenses will be deducted on the basis of actual deduction according to regulations; Intangible assets are amortized at 150% of the cost of intangible assets.
2. If the research and development expenses incurred by enterprises for developing new technologies, new products and new processes have become intangible assets, they shall be amortized according to 150% of the cost of intangible assets ". The research and development expenses are set in the detailed account under "management expenses-research and development expenses", and the collecting materials, R&D personnel salaries, electricity charges, depreciation expenses, travel expenses and social insurance for R&D personnel are set in the detailed account under "R&D expenses".