They are not the same accounting subject, but some enterprise accountants are confused when making accounts. R&D expenditure belongs to cost accounting subjects. It accounts for all expenses incurred in the research and development of intangible assets. This course should be based on research and development projects, respectively, "expenditure" and "capitalized expenditure" for detailed accounting. Belongs to the asset class. R&D costs are generally included in the main business costs, and no separate accounting subjects are set up. An enterprise independently developed a patented technology for a new product. In the process of R&D, the material cost is 20 million yuan, the staff salary is 5 million yuan, and other expenses paid by bank deposits are 6,543,805 yuan, totaling 40 million yuan, of which 25 million yuan is eligible for capitalization. By the end of the period, the patented technology had achieved the expected purpose. Debit: R&D expenditure-expense expenditure 1500
Debit: R&D expenditure-capitalized expenditure of 2500.
Loan: raw materials 2000
Loans: 500 loans payable to employees; Bank deposit 1500.
End of term:
Debit: management fee 1500
Borrow: intangible assets 2500
Loan: R&D expenditure-expensed expenditure 1500
Loan: R&D expenditure-capitalized expenditure 2500