问题已解决
我想問個實操問題,我們購買的半成品準備自己研發(fā)成產(chǎn)品再入庫,然后自己項目上需要就從倉庫領(lǐng)用,這個要怎么入賬?研發(fā)產(chǎn)生的費用可以加計扣除嗎?我想的是先入原材料-半成品,研發(fā)部領(lǐng)用時沖半成品,研發(fā)完成后沖什么呢,費用每月不是都結(jié)轉(zhuǎn)管理費用了嗎?
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您好!這個借研發(fā)支出—資本化支出—材料費? 貸原材料—半成品。
你是費用化支出,就要轉(zhuǎn)入管理費用了
2022 06/16 09:46
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2022 06/16 10:31
是費用化支出,研發(fā)完成后再入庫怎么入賬呢,總不能沖管理費用吧?
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2022 06/16 10:34
你好!費用化的不用入庫。資本化的最后才入庫
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2022 06/16 11:10
研發(fā)成產(chǎn)品達到用途前應(yīng)該都是費用化吧,如果沒有后續(xù)支出怎么計入資本化,入庫又以什么金額計入呢?
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2022 06/16 11:13
你好!不是的,一般開發(fā)階段的支出入資本化的多
研究階段的費用化
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2022 06/16 11:17
就是說半成品研發(fā)成產(chǎn)成品這個階段要計入資本化?
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2022 06/16 11:20
你好!是的。正常都是這樣
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2022 06/16 11:26
如果是外購半成品要自己生產(chǎn)產(chǎn)成品,怎么做賬呢?
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2022 06/16 11:31
您好!你是說拿外購半成品自己生產(chǎn)成成品是嗎
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2022 06/16 11:38
是的,外購一些設(shè)備原材料,自己生產(chǎn)成產(chǎn)成品
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2022 06/16 12:04
你好!這個一樣的。你外購的這些,計入到原材料。領(lǐng)用的時候,計入研發(fā)支出—資本化—材料費
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