If the mold is specially used to develop products, it can be included in the research and development expenses. Bookkeeping should be accompanied by purchase or labor invoices, and the accounts are as follows: debit: management expenses-research and development expenses, taxes payable-value-added tax-input tax, and credit: accounts payable-suppliers.
R&D expenses refer to the expenses incurred by enterprises in the project research stage. Successful R&D is included in the product cost, and unsuccessful R&D is included in the management expenses. Generally, the subject nature of management fees is that debit registration decreases, credit registration increases, and there is generally no balance at the end of the period.
Article 1 of Caiqi [2007] 194 stipulates that the R&D expenses of enterprises include: 1, materials, fuel and power expenses directly consumed by R&D activities. 2. The wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation fund and other labor costs of on-the-job R&D personnel in the enterprise and the labor costs of external R&D personnel. 3. Depreciation fees or lease fees for fixed assets such as instruments, equipment and houses used for R&D activities, as well as operation, maintenance and repair fees for related fixed assets. 4. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities. 5. Mold development and manufacturing costs, process equipment costs, equipment adjustment and inspection costs, sample, prototype and general test means purchase costs, trial product inspection costs, etc. 6. Demonstration, evaluation, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights. 7. Through outsourcing and cooperative research and development. , entrust other units and individuals to research and development or cooperation to pay the cost. 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.