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根据财政部(88)财工字第218号《关于实行承包经营责任制的国营工业企业提取技术开发费的通知》的规定,现将实行承包经营责任制的国营工业企业提取技术开发费有关会计处理问题规定如下: 一、企业在“销售——产品销售”(或自销产品销售,下同)科目下,增设“技术开发费”明细科目,核算企业按规定提取的技术开发费。企业按规定提取技术开发费,借(减)记“销售——产品销售(技术开发费)”科目,贷(增)记“专用基金——新产品试制基金”科目;同时,借(增)记“专项存款”科目,贷(减)记“银行
According to the “Notice of the Ministry of Finance (No. 218) Caiyan Zi No. 218 “Notice of State-owned Industrial Enterprises Requiring Contracted Management Responsibility System to Withdraw Technology Development Expenses”, the state-owned industrial enterprises that have implemented the contract responsibility system will be responsible for the extraction of technical development fees. The treatment issues are stipulated as follows: 1. Under the “sales-product sales” (or sales of self-sold products, the same below) subjects, the enterprises shall establish additional titles of “technical development fees” and account for the technological development fees drawn by the enterprises according to regulations. Enterprises shall withdraw technical development fees as required, borrow (minus) the title of “sales—product sales (technology development fees)”, and loan (increase) the “special fund—new product trial funds”; meanwhile, borrow (increase) Record “special deposit” subject, credit (minus) note "bank