研發(fā)費(fèi)用輔助賬模板

附件1,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

2017年度自主研發(fā)“研發(fā)支出”輔助賬,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

單位名稱：上海圓邁貿(mào)易有限公司,,,,,,,,,資本化、費(fèi)用化支出選項(xiàng)：,,,,◎資本化,○費(fèi)用化,,項(xiàng)目實(shí)施狀態(tài)選項(xiàng)：,,,◎未完成,○已完成,,研發(fā)成果：,,,研發(fā)成果證書號：,,,,,,,金額單位：元（列至角分）,,,,,,

2017年,,憑證,,摘要,借方金額,貸方金額,借或貸,余額,費(fèi)用明細(xì)（借方）,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,一、人員人工費(fèi)用,,,二、直接投入費(fèi)用,,,,,,,,三、折舊費(fèi)用,,四、無形資產(chǎn)攤銷,,,五、新產(chǎn)品設(shè)計(jì)費(fèi)等,,,,六、裝備調(diào)試費(fèi)用與試驗(yàn)費(fèi)用,,,七、委托外部機(jī)構(gòu)或個(gè)人進(jìn)行研發(fā)活動所發(fā)生的費(fèi)用,其中：委托境外進(jìn)行研發(fā)活動所發(fā)生的費(fèi)用（包括存在關(guān)聯(lián)關(guān)系的委托研發(fā)）,八、其他相關(guān)費(fèi)用,,,,

,,,,,,,,,直接從事研發(fā)活動人員,,外聘研發(fā)人員的勞務(wù)費(fèi)用,研發(fā)活動直接消耗,,,用于中間試驗(yàn)和產(chǎn)品試制的模具、工藝裝備開發(fā)及制造費(fèi),用于不構(gòu)成固定資產(chǎn)的樣品、樣機(jī)及一般測試手段購置費(fèi),用于試制產(chǎn)品的檢驗(yàn)費(fèi),用于研發(fā)活動的儀器、設(shè)備的運(yùn)行維護(hù)、調(diào)整、檢驗(yàn)、維修等費(fèi)用,通過經(jīng)營租賃方式租入的用于研發(fā)活動的儀器、設(shè)備租賃費(fèi),用于研發(fā)活動的儀器的折舊費(fèi),用于研發(fā)活動的設(shè)備的折舊費(fèi),用于研發(fā)活動的軟件的攤銷費(fèi)用,用于研發(fā)活動的專利權(quán)的攤銷費(fèi)用,用于研發(fā)活動的非專利技術(shù)（包括許可證、專有技術(shù)、設(shè)計(jì)和計(jì)算方法等）的攤銷費(fèi)用,新產(chǎn)品設(shè)計(jì)費(fèi),新工藝規(guī)程制定費(fèi),新藥研制的臨床試驗(yàn)費(fèi),勘探開發(fā)技術(shù)的現(xiàn)場試驗(yàn)費(fèi),研制特殊,專用的生產(chǎn)機(jī)器,改變生產(chǎn)和質(zhì)量控制程序，或制定新方法及標(biāo)準(zhǔn)等活動所發(fā)生的費(fèi)用,,,差旅費(fèi),辦公費(fèi),通訊費(fèi),高新科技研發(fā)保險(xiǎn)費(fèi),業(yè)務(wù)招待費(fèi)

月,日,種類,號數(shù),,,,,,工資薪金,五險(xiǎn)一金,,材料,燃料,動力費(fèi)用,,,,,,,,,,,,,,,,,,,,,,,,

,,,,序號,,,,,1.1,1.2,1.3,2.1,2.2,2.3,2.4,2.5,2.6,2.7,2.8,3.1,3.2,4.1,4.2,4.3,5.1,5.2,5.3,5.4,6.1,6.2,6.3,7.1,7.2,8.10,8.20,8.30,8.40,8.50

,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

1,30,,8,支付員工社保,"6,992.00",,0.00,"6,992.00",,"6,992.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

1,20,,9,繳納公積金,"1,410.00",,0.00,"1,410.00",,"1,410.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

1,30,,37,研發(fā)領(lǐng)用材料,"10,392.31",,0.00,"10,392.31",,,,"10,392.31",,,,,,,,,,,,,,,,,,,,,,,,,,

1,30,,38,研發(fā)領(lǐng)用材料,"10,984.62",,0.00,"10,984.62",,,,"10,984.62",,,,,,,,,,,,,,,,,,,,,,,,,,

1,30,,18,固定資產(chǎn)折舊,"4,383.75",,0.00,"4,383.75",,,,,,,,,,,,,"4,383.75",,,,,,,,,,,,,,,,,

1,30,,36,支付研發(fā)人員工資,"17,485.00",,0.00,"17,485.00","17,485.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

2,17,,8,繳納公積金,"1,128.00",,0.00,"1,128.00",,"1,128.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,-

2,18,,9,支付員工社保,"6,992.00",,0.00,"6,992.00",,"6,992.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

2,20,,10,支付研發(fā)人員工資,"14,383.00",,0.00,"14,383.00","14,383.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

2,28,,32,固定資產(chǎn)折舊,"4,383.75",,0.00,"4,383.75",,,,,,,,,,,,,"4,383.75",,,,,,,,,,,,,,,,,

3,12,,7,支付研發(fā)人員工資,"12,558.00",,0.00,"12,558.00","12,558.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

3,13,,9,支付員工社保,"6,992.00",,0.00,"6,992.00",,"6,992.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

3,20,,25,研發(fā)領(lǐng)用材料,"22,186.67",,0.00,"22,186.67",,,,"22,186.67",,,,,,,,,,,,,,,,,,,,,,,,,,

3,28,,38,固定資產(chǎn)折舊,"4,383.75",,0.00,"4,383.75",,,,,,,,,,,,,"4,383.75",,,,,,,,,,,,,,,,,

4,15,,12,支付研發(fā)人員工資,"12,956.00",,0.00,"12,956.00","12,956.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

4,16,,13,固定資產(chǎn)折舊,"4,441.93",,0.00,"4,441.93",,,,,,,,,,,,,"4,441.93",,,,,,,,,,,,,,,,,

4,17,,14,繳納公積金,"1,436.00",,0.00,"1,436.00",,"1,436.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

4,20,,15,支付員工社保,"5,593.00",,0.00,"5,593.00",,"5,593.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

4,25,,35,研發(fā)領(lǐng)用材料,"10,112.82",,0.00,"10,112.82",,,,"10,112.82",,,,,,,,,,,,,,,,,,,,,,,,,,

5,8,,8,支付員工社保,"5,593.00",,0.00,"5,593.00",,"5,593.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

5,10,,9,繳納公積金,"1,436.00",,0.00,"1,436.00",,"1,436.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

5,12,,16,研發(fā)領(lǐng)用材料,"28,487.09",,0.00,"28,487.09",,,,"28,487.09",,,,,,,,,,,,,,,,,,,,,,,,,,

5,14,,18,固定資產(chǎn)折舊,"4,441.93",,0.00,"4,441.93",,,,,,,,,,,,,"4,441.93",,,,,,,,,,,,,,,,,

5,25,,31,支付研發(fā)人員工資,"10,030.00",,0.00,"10,030.00","10,030.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

5,30,,37,付：研發(fā)軟件授權(quán)費(fèi)用,"4,716.98",,0.00,"4,716.98",,,,,,,,,,,,,,"4,716.98",,,,,,,,,,,,,,,,

6,12,,4,繳納公積金,"2,080.00",,0.00,"2,080.00",,"2,080.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

6,15,,5,支付員工社保,"5,593.00",,0.00,"5,593.00",,"5,593.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

6,18,,7,研發(fā)領(lǐng)用材料,"35,631.12",,0.00,"35,631.12",,,,"35,631.12",,,,,,,,,,,,,,,,,,,,,,,,,,

6,30,,8,研發(fā)領(lǐng)用材料,"25,641.03",,0.00,"25,641.03",,,,"25,641.03",,,,,,,,,,,,,,,,,,,,,,,,,,

6,30,,31,支付研發(fā)人員工資,"10,714.00",,0.00,"10,714.00","10,714.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

6,30,,35,固定資產(chǎn)折舊,"4,441.93",,0.00,"4,441.93",,,,,,,,,,,,,"4,441.93",,,,,,,,,,,,,,,,,

7,14,,3,支付研發(fā)人員工資,"14,187.00",,0.00,"14,187.00","14,187.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

7,15,,7,支付員工社保,"5,593.00",,0.00,"5,593.00",,"5,593.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

7,30,,28,固定資產(chǎn)折舊,"4,441.93",,0.00,"4,441.93",,,,,,,,,,,,,"4,441.93",,,,,,,,,,,,,,,,,

8,19,,4,繳納公積金,"1,836.00",,0.00,"1,836.00",,"1,836.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

8,20,,5,支付研發(fā)人員工資,"13,723.00",,0.00,"13,723.00","13,723.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

8,30,,12,研發(fā)領(lǐng)用材料,"41,786.32",,0.00,"41,786.32",,,,"41,786.32",,,,,,,,,,,,,,,,,,,,,,,,,,

8,30,,28,固定資產(chǎn)折舊,"4,536.49",,0.00,"4,536.49",,,,,,,,,,,,,"4,536.49",,,,,,,,,,,,,,,,,

9,11,,12,固定資產(chǎn)折舊,"4,536.49",,0.00,"4,536.49",,,,,,,,,,,,,"4,536.49",,,,,,,,,,,,,,,,,

9,16,,13,支付員工社保,"5,593.00",,0.00,"5,593.00",,"5,593.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

9,30,,15,繳納公積金,"1,836.00",,0.00,"1,836.00",,"1,836.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

9,30,,18,支付研發(fā)人員工資,"14,092.00",,0.00,"14,092.00","14,092.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

9,30,,20,研發(fā)領(lǐng)用材料,"24,855.98",,0.00,"24,855.98",,,,"24,855.98",,,,,,,,,,,,,,,,,,,,,,,,,,

10,30,,31,支付研發(fā)人員工資,"14,285.00",,0.00,"14,285.00",,"14,285.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

10,30,,33,固定資產(chǎn)折舊,"4,536.49",,0.00,"4,536.49",,,,,,,,,,,,,"4,536.49",,,,,,,,,,,,,,,,,

10,30,,35,研發(fā)領(lǐng)用材料,"40,320.00",,0.00,"40,320.00",,,,"40,320.00",,,,,,,,,,,,,,,,,,,,,,,,,,

10,30,,36,研發(fā)領(lǐng)用材料,"40,991.46",,2636.82,"38,354.64",,,,"38,354.64",,,,,,,,,,,,,,,,,,,,,,,,,,

11,30,,14,付：公積金,"1,836.00",,0.00,"1,836.00",,"1,836.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

11,30,,31,支付研發(fā)人員工資,"14,574.00",,0.00,"14,574.00","14,574.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

11,30,,32,固定資產(chǎn)折舊,"4,536.49",,0.00,"4,536.49",,,,,,,,,,,,,"4,536.49",,,,,,,,,,,,,,,,,

12,30,,11,支付研發(fā)人員工資,"14,574.00",,0.00,"14,574.00","14,574.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,

12,30,,12,付：研發(fā)人員會議費(fèi),"5,000.00",,0.00,"5,000.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,"5,000.00"

12,30,,16,繳納公積金,"1,836.00",,0.00,"1,836.00",,"1,836.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

12,30,,18,支付員工社保,"5,593.00",,0.00,"5,593.00",,"5,593.00",,,,,,,,,,,,,,,,,,,,,,,,,,,,

12,30,,20,固定資產(chǎn)折舊,"4,536.49",,0.00,"4,536.49",,,,,,,,,,,,,"4,536.49",,,,,,,,,,,,,,,,,

,,,,,"587,636.82",,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,期末余額,,,,"585,000.00","149,276.00","83,653.00",0.00,"288,752.60",0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,"53,601.42","4,716.98",0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,"5,000.00"

主辦會計(jì)：,,李明西,,,,,,,,,錄入人員：,,,,,,,,,,,,,復(fù)核人員：,,,,,,,,,,,,,,

本表適用于自主研發(fā)。自主研發(fā)是指企業(yè)依靠自己的資源、技術(shù)、人力，依靠自己的意志，獨(dú)立研究，并在研發(fā)項(xiàng)目的主要方面擁有獨(dú)立的知識產(chǎn)權(quán)。,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

登記方法說明：,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

1.應(yīng)當(dāng)在研發(fā)項(xiàng)目批準(zhǔn)立項(xiàng)后按照《企業(yè)（自主）研究開發(fā)項(xiàng)目計(jì)劃書》等類似文件設(shè)置本賬簿，并留存?zhèn)洳椋?,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

2.自主研發(fā)項(xiàng)目“研發(fā)支出”輔助賬應(yīng)當(dāng)按照研究開發(fā)項(xiàng)目，分別“費(fèi)用化支出”、“資本化支出”進(jìn)行明細(xì)核算；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

3.項(xiàng)目名稱應(yīng)當(dāng)根據(jù)《企業(yè)（自主）研究開發(fā)項(xiàng)目計(jì)劃書》等類似文件據(jù)實(shí)填寫；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

4.項(xiàng)目編號的編碼規(guī)則：為確保項(xiàng)目編號的全國唯一性，項(xiàng)目編碼由21位序列號組成，前15位為工商登記號，16、17位為立項(xiàng)和設(shè)置輔助賬的年度號，18至21位為項(xiàng)目序號；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

5.資本化、費(fèi)用化選項(xiàng)：應(yīng)當(dāng)區(qū)分研究階段、開發(fā)階段和是否同時(shí)滿足確認(rèn)無形資產(chǎn)的條件來選擇，同一個(gè)研發(fā)項(xiàng)目的資本化支出和費(fèi)用化支出應(yīng)當(dāng)分別設(shè)置輔助賬簿；當(dāng)選擇費(fèi)用化的項(xiàng)目因條件發(fā)生變化符合資本化條件時(shí)，可將已經(jīng)發(fā)生、尚未結(jié)轉(zhuǎn)的研發(fā)支出結(jié)轉(zhuǎn)管理費(fèi)用或者結(jié)轉(zhuǎn)至該項(xiàng)目的資本化支出輔助賬（項(xiàng)目編號新設(shè)），同時(shí)，結(jié)束（項(xiàng)目實(shí)施狀態(tài)選項(xiàng)選為“已完成”）該輔助賬；當(dāng)選擇資本化的項(xiàng)目因條件發(fā)生變化不再符合資本化條件時(shí)，可不結(jié)束該輔助賬，重新選擇“資本化、費(fèi)用化支出選項(xiàng)”為費(fèi)用化，并將已經(jīng)發(fā)生的全部研發(fā)支出（含以前年度發(fā)生的,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

6.項(xiàng)目實(shí)施狀態(tài)選項(xiàng)：在研發(fā)成果（含研發(fā)失?。┮呀?jīng)確認(rèn)且結(jié)平輔助賬時(shí)，選擇“已完成”，其他狀態(tài)均應(yīng)選擇“未完成”，年度終了后“已完成”項(xiàng)目的項(xiàng)目編號不得再次使用或啟用；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

7.研發(fā)成果和研發(fā)成果證書號：當(dāng)項(xiàng)目實(shí)施狀態(tài)為“已完成”時(shí)，研發(fā)成果為必填項(xiàng)；研發(fā)成果證書號填寫研發(fā)成果所對應(yīng)的證書編號。研發(fā)失敗的，研發(fā)成果選擇為“研發(fā)失敗”，研發(fā)成果證書號不需填寫；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

8.費(fèi)用明細(xì)可以逐日逐筆登記也可定期匯總登記；可以按照實(shí)際情況擴(kuò)展研發(fā)支出明細(xì)，但不得合并明細(xì)；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

9.序號1.1“工資薪金”、1.2“五險(xiǎn)一金”：應(yīng)當(dāng)按照《職工工資和五險(xiǎn)一金分配表》等類似分配表匯總登記，其中直接從事研發(fā)活動人員的補(bǔ)充社會保險(xiǎn)、補(bǔ)充醫(yī)療保險(xiǎn)和補(bǔ)充住房公積金應(yīng)當(dāng)作為“六、其他相關(guān)費(fèi)用”登記，間接從事研發(fā)活動人員的工資薪金和五險(xiǎn)一金等應(yīng)當(dāng)通過“二、直接投入費(fèi)用”和“五、新產(chǎn)品設(shè)計(jì)費(fèi)等”間接分配記入；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

10.序號1.3“外聘研發(fā)人員的勞務(wù)費(fèi)用”：直接用于研發(fā)活動的可以按照相關(guān)憑證登記；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

11.序號2.1“材料”、2.2“燃料”、2.3“動力費(fèi)用”：直接用于研發(fā)活動的可以按照相關(guān)憑證登記；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

12.序號2.4“用于中間試驗(yàn)和產(chǎn)品試制的模具、工藝裝備開發(fā)及制造費(fèi)”、2.5“用于不構(gòu)成固定資產(chǎn)的樣品、樣機(jī)及一般測試手段購置費(fèi)”、2.6“用于試制產(chǎn)品的檢驗(yàn)費(fèi)”、2.7“用于研發(fā)活動的儀器、設(shè)備的運(yùn)行維護(hù)、調(diào)整、檢驗(yàn)、維修等費(fèi)用”、2.8“通過經(jīng)營租賃方式租入的用于研發(fā)活動的儀器、設(shè)備租賃費(fèi)”：外購專門用于研發(fā)活動的可以按照相關(guān)憑證登記；內(nèi)部發(fā)生的應(yīng)當(dāng)通過內(nèi)部結(jié)算價(jià)或者作為費(fèi)用、成本核算對象進(jìn)行歸集和分?jǐn)?，按照《其他直接投入費(fèi)用分配表》等類似分配表匯總登記；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

13.序號3.1“用于研發(fā)活動的儀器的折舊費(fèi)”、3.2“用于研發(fā)活動的設(shè)備的折舊費(fèi)”：專門用于研發(fā)活動的設(shè)備、儀器折舊可以按照相關(guān)憑證登記；共用的應(yīng)當(dāng)按照《設(shè)備、儀器折舊分配表》等類似分配表匯總登記；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

14.序號4.1“用于研發(fā)活動的軟件的攤銷費(fèi)用”、4.2“用于研發(fā)活動的專利權(quán)的攤銷費(fèi)用”、4.3“用于研發(fā)活動的非專利技術(shù)（包括許可證、專有技術(shù)、設(shè)計(jì)和計(jì)算方法等）的攤銷費(fèi)用”：專用于研發(fā)活動的無形資產(chǎn)攤銷可以按照相關(guān)憑證登記；共用的應(yīng)當(dāng)按照《無形資產(chǎn)攤銷分配表》等類似分配表匯總登記；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

15.序號5.1“新產(chǎn)品設(shè)計(jì)費(fèi)”、5.2“新工藝規(guī)程制定費(fèi)”、5.3“新藥研制的臨床試驗(yàn)費(fèi)”、5.4“勘探開發(fā)技術(shù)的現(xiàn)場試驗(yàn)費(fèi)”：外購專門用于研發(fā)活動的可以按照相關(guān)憑證登記；內(nèi)部發(fā)生的應(yīng)當(dāng)按照《新產(chǎn)品設(shè)計(jì)費(fèi)等分配表》等類似分配表匯總登記；,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

16.序號6其他相關(guān)費(fèi)用：專門用于研發(fā)活動的可以按照相關(guān)憑證登記，共用的應(yīng)當(dāng)按照《××費(fèi)用分配表》等類似分配表匯總登記；費(fèi)用明細(xì)名稱應(yīng)當(dāng)據(jù)實(shí)填寫，主要包含：技術(shù)圖書資料費(fèi)、資料翻譯費(fèi)、專家咨詢費(fèi)、高新科技研發(fā)保險(xiǎn)費(fèi)，研發(fā)成果的檢索、分析、評議、論證、鑒定、評審、評估、驗(yàn)收費(fèi)用，知識產(chǎn)權(quán)的申請費(fèi)、注冊費(fèi)、代理費(fèi)，差旅費(fèi)、會議費(fèi)等；可以按照需要增加費(fèi)用明細(xì)。,,,,,,,,,,,,,,,,,,,,,,,,,,,,