Chief Financial Officer: It's the first time I've seen someone sort out the high-tech R&D expenses in such detail! Cattle!
author:Stinky sweet accountant
In fact, the accounting treatment of high-tech enterprises is not troublesome, and it is basically the same as that of ordinary enterprises, but there are specific requirements for R&D expenses and high-tech income in the identification conditions of high-tech enterprises, so enterprises need to pay attention to the collection and accounting of these two accounts when making accounts. So, what should high-tech enterprises do? For details, please refer to the following:
It's really the ceiling of the high-tech enterprise industry! The accounting processing summary is very detailed, with R & D expense auxiliary account, with its own formula, which can be directly applied!
Case study of 53 real account business accounts of high-tech enterprises
Accounting treatment of R&D expenses of high-tech enterprises
Accounting for the company's internal R&D activities
R&D expense auxiliary account
Space is limited, so I won't show them one by one.
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