According to the Accounting Standards for Business Enterprises, the amount of expensed expenditure collected from the R&D expenditure account should be transferred to the management expense account at the end of the period (month).
If the R&D expenditure incurred by an enterprise in developing intangible assets by itself does not meet the capitalization conditions, it shall be charged to the expense account; If it meets the capitalization conditions, it shall be debited to the capitalization account and credited to the accounts of raw materials, bank deposits and employees' salaries payable.
If an enterprise obtains an ongoing research and development project by other means, it shall debit the capitalized expenditure of this subject and credit it to "bank deposit" and other subjects according to the determined amount. Future R&D expenditures shall be handled in accordance with the above provisions. The expensed R&D expenditure is carried forward at the end of the period (at the end of the month), included in the management expenses, and credited as "R&D expenditure-expensed".
Practice of carrying forward accounting entries of R&D expenditure;
1, capitalized expenditure
(1). Borrow: R&D expenditure-capitalized expenditure; Loans: raw materials, bank deposits, wages payable to employees, etc.
(2) Carry-over: Carry-over when the intended purpose is achieved. Borrow: intangible assets; Loan: R&D expenditure-capitalized expenditure.
2. Expensive expenses
(1). Borrow: R&D expenditure-expense expenditure; Loans: raw materials, bank deposits, wages payable to employees, etc.
(2) Carry-over: Carry-over at the end of each period. Borrow: management fee; Loan: R&D expenditure-expensed expenditure.