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某企業(yè)自行研發(fā)一項(xiàng)技術(shù),共發(fā)生研發(fā)支出450萬(wàn)元,其中。研究階段發(fā)生職工薪酬100萬(wàn)元,專(zhuān)用折舊費(fèi)用50萬(wàn)元,開(kāi)發(fā)階段滿(mǎn)足資本化條件支出300萬(wàn)元,取得增值稅專(zhuān)用發(fā)票上注明的增值稅稅額48萬(wàn)元,無(wú)法區(qū)分研究階段和開(kāi)發(fā)階段的銀行存款200元,開(kāi)發(fā)階段結(jié)束研究開(kāi)發(fā)項(xiàng)目達(dá)到預(yù)定用途無(wú)形資產(chǎn),不考慮其他因素,下列各項(xiàng)中,關(guān)于該企業(yè)研發(fā)支出會(huì)計(jì)處理
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借研發(fā)支出=費(fèi)用化支持150
貸應(yīng)付職工薪酬 100
累計(jì)折舊50
2019 06/05 14:41
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2019 06/05 14:43
借管理費(fèi)用150
貸研發(fā)支出~費(fèi)用化支出150
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2019 06/05 14:44
借研發(fā)支出~資本化支出300
應(yīng)交稅費(fèi)進(jìn)賬稅額48
貸銀行存款348
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暖暖老師 
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2019 06/05 14:44
借無(wú)形資產(chǎn)300
貸研發(fā)支出資本化支出300
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2019 06/05 14:46
借研發(fā)支出費(fèi)用化支出200
貸銀行存款200
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暖暖老師 
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2019 06/05 14:46
借管理費(fèi)用200
貸研發(fā)支出費(fèi)用他200
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