Enterprises in the daily management of R&D projects should set up an auxiliary account for R&D expenditures to account for the costs of each R&D project's expenditure details, which will serve as the basis for R&D expenditure special audits and be ready for future verification.
Clearly R & D cost collection boundaries, the development of public **** cost sharing basis principles, accurate collection of R & D costs of various projects, especially R & D staff salaries, R & D instruments, equipment, space, water, electricity, heating and other **** the collection of public costs and the accurate apportionment of the project between.
Specification of R & D costs to collect the object of the main body and the process of generating R & D costs incurred by the core body of the R & D department, the costs should be incurred through the R & D part of the R & D part of the collection of R & D materials used by some enterprises to the production line directly into the production line, into the production of the product, the inputs of these inputs are R & D inputs can not be identified.
To high enterprise R & D cost collection standard as a benchmark, to standardize the R & D cost of special audit opportunity, R & D departments and financial departments *** with the improvement of enterprise R & D cost collection boundary, the basis for apportionment, the collection of evidence documents, the collection of the results of the R & D cost of the four-in-one accounting system.