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我們公司有自主研發(fā)項(xiàng)目,飼料企業(yè),我是這么做的你看看對(duì)不對(duì),領(lǐng)料加工時(shí)借:研發(fā)支出 貸:原材料,研發(fā)人員工資借:研發(fā)支出 貸:應(yīng)付職工薪酬,相關(guān)費(fèi)用就借:研發(fā)支出 貸:現(xiàn)金或銀行,買(mǎi)牛時(shí)借:管理費(fèi)用 貸:現(xiàn)金或銀行 現(xiàn)在領(lǐng)材料加工成的飼料喂了牛,實(shí)驗(yàn)已經(jīng)完成,牛賣(mài)出去了,不知道分錄怎么做了
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這個(gè)成本你都直接計(jì)入費(fèi)用了,現(xiàn)在確認(rèn)收入即可
2017 12/11 10:01
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2017 12/11 10:16
老師,具體怎么做分錄呢?
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2017 12/11 10:18
借;銀行存款貸:主營(yíng)業(yè)務(wù)收入
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2017 12/11 10:23
老師,我有點(diǎn)不理解,我們主營(yíng)是飼料,買(mǎi)了牛的這個(gè)也進(jìn)主營(yíng)業(yè)嗎?而且買(mǎi)牛也沒(méi)有發(fā)票,加計(jì)扣除時(shí)要從研發(fā)費(fèi)用中扣減這部分收入后再加計(jì)扣除嗎?
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2017 12/11 10:40
如果不是賣(mài)牛,可以計(jì)入其他業(yè)務(wù)收入
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