问题已解决
你好,我司是為客戶定制軟件開發(fā)的,研發(fā)成本用什么科目,是研發(fā)支出-費用化支出么
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同學(xué),你好
恩恩,是的
2021 12/17 10:13
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2021 12/17 10:16
那這樣全部研發(fā)成本都記入研發(fā)支出了,主營業(yè)務(wù)成本全為0了?
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2021 12/17 10:17
同學(xué),你好
你產(chǎn)品有研發(fā)成功嗎?
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2021 12/17 10:21
我司是只提供軟件技術(shù)服務(wù)的,軟件著作權(quán)不屬于我公司的,如果研發(fā)成功要怎么處理,不成功又怎么處理了?
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2021 12/17 10:23
同學(xué),你好
那你沒有研發(fā),不可以計入研發(fā)支出的
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2021 12/17 10:27
有研發(fā)呀,定制軟件開發(fā)呀,只是產(chǎn)品的所有權(quán)不是我公司的
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2021 12/17 10:29
同學(xué),你好
研究階段的支出,計入費用
開發(fā)階段的支出,計入成本
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2021 12/17 10:46
研究階段發(fā)生的所有支出全部計入“研發(fā)支出-費用化支出”?包括消耗的原材料、人員工資等期末都結(jié)轉(zhuǎn)入“管理費用”
開發(fā)階段消耗的原材料、人員工資計入主營業(yè)務(wù)成本?
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2021 12/17 10:51
同學(xué),你好
嗯嗯是的
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2021 12/17 10:55
那是不是開發(fā)階段開發(fā)產(chǎn)品成功了,就應(yīng)該是資本化,然后計入無形資產(chǎn)了?
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2021 12/17 11:03
同學(xué),你好
資本化之后,可以計入成本
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2021 12/17 11:33
那就是說,開發(fā)階段的費用都記入主營業(yè)務(wù)成本,不論是資本化還是費用化?
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2021 12/17 11:40
同學(xué),你好
實務(wù)上,開發(fā)階段都是資本化,費用化放在研究
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2021 12/17 16:03
開發(fā)階段有符合資本化和不符合資本化即費用化條件區(qū)分呀,那請問研究階段的費用和開發(fā)階段不符合資本條件的費用全部都記入研發(fā)支出一一費用化支出,那主營業(yè)務(wù)成本不就都為0了
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2021 12/17 16:11
同學(xué),你好
你開發(fā)階段沒有資本化,那成本就是0
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2021 12/17 16:15
資本化是不是要有專家鑒定
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2021 12/17 16:25
同學(xué),你好
企業(yè)自己判斷
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