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2020年1月1日,甲企業(yè)開始自行研發(fā)一項(xiàng)專利技術(shù),當(dāng)年發(fā)生與該專利技術(shù)相關(guān)的經(jīng)濟(jì)業(yè)務(wù)如下: (1)*1月31日,該專利技術(shù)研究階段工作結(jié)束,共發(fā)生研發(fā)人員薪酬25萬元,其他研發(fā)支出64萬元,均已以銀行存款支付。(2)2月1日起,研發(fā)活動(dòng)進(jìn)入開發(fā)階段,該階段領(lǐng)用本企業(yè)原材料成本為100萬元(不考慮增值稅),確認(rèn)研發(fā)人員薪酬130萬元,以銀行存款支付其他研發(fā)支出18萬元。開發(fā)階段的全部支出中有10萬元不符合資本化條件。 (3)8月1日,該專利技術(shù)達(dá)到預(yù)定用途,按法律程序申請注冊,銀行存款支付注冊登記費(fèi)2萬元。8月5日交付行政管理部門使用。專利權(quán)采用直線法分5年進(jìn)行攤銷,預(yù)計(jì)凈殘值為0。 (4)11月1日,將該專利權(quán)出租給乙企業(yè),租期為10個(gè)月,每月租金為5萬元(不考慮增值稅)。 (5)計(jì)算該專利權(quán)對2020年企業(yè)利潤影響
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1、借研發(fā)支出-費(fèi)用化支出89
貸應(yīng)付職工薪酬25
銀行存款64
2021 12/07 15:57
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2021 12/07 15:58
2、借研發(fā)支出-費(fèi)用化支出10
-資本化支出238
貸原材料100
應(yīng)付職工薪酬130
銀行存款18
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2021 12/07 15:58
3、借研發(fā)支持-資本化支出2
貸銀行存款2
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2021 12/07 15:59
借無形資產(chǎn)240
管理費(fèi)用189
貸研發(fā)支出-費(fèi)用化支出189
-資本化支出240
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2021 12/07 16:00
8-10月累計(jì)攤銷是240/60*3=12
借管理費(fèi)用12
貸累計(jì)攤銷12
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2021 12/07 16:00
4、借銀行存款20
貸其他按業(yè)務(wù)s收入20
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2021 12/07 16:01
借其他業(yè)務(wù)成本8
貸累計(jì)攤銷8
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2021 12/07 16:01
(5)計(jì)算該專利權(quán)對2020年企業(yè)利潤影響
-189-12+20-8=
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