问题已解决
我們企業(yè)和國企合作研發(fā),國企出資,我們出人,形成專利共同共有,我們收到國企轉(zhuǎn)入的科研費用,怎么入賬,怎么開票



您好,會計分錄:
借:銀行存款
貸:其他應(yīng)收款—研發(fā)費
研發(fā)時費用按照采購入賬:
借:研發(fā)費用
貸:原材料及工資薪酬
2022 05/07 12:57

84785020 

2022 05/07 14:07
那我們需要給他們開票么,掛賬的其他應(yīng)收款怎么處理

稅劍法盾 

2022 05/07 14:11
您好,不需要。你們用這錢研發(fā)采購的費用別人給你開票做賬,資本化部分進(jìn)無形資產(chǎn)。

84785020 

2022 05/07 14:17
那他們出資給我們的錢怎么處理

稅劍法盾 

2022 05/07 14:40
您好,你們花了用于研發(fā)費用,共同取得無形資產(chǎn)。
