问题已解决
請問研發(fā)領(lǐng)用存貨進(jìn)行測試,測試完存貨就報廢了,這個存貨的價值計入研發(fā)費(fèi)用下的哪個明細(xì)科目比較好呢?直接材料合適些,還是測試化驗加工費(fèi)合適些?



這個可以計入研發(fā)費(fèi)用—材料費(fèi)
2020 12/09 17:29

84784966 

2020 12/09 17:31
老師,這個是不是沒有特定的規(guī)則,只要合理就可以呢?還有產(chǎn)品試制費(fèi)是什么情況用比較合適啊?

辜老師 

2020 12/09 17:48
只要是研發(fā)的消耗都可以計入研發(fā)費(fèi)用的

84784966 

2020 12/10 11:07
老師,新產(chǎn)品試制費(fèi)是什么情況用的,我們試生產(chǎn)的產(chǎn)品,成本可以放到產(chǎn)品試制費(fèi)里面嗎,產(chǎn)品后續(xù)會賣出的

辜老師 

2020 12/10 11:25
這樣也是可以的額

84784966 

2020 12/10 11:39
那產(chǎn)品賣出了,成本怎么結(jié)轉(zhuǎn)呢?

辜老師 

2020 12/10 11:42
那你如果成本已經(jīng)計入了研發(fā)成本,已經(jīng)計入了費(fèi)用,那這個產(chǎn)品就沒有成本

84784966 

2020 12/10 11:54
那是入研發(fā)費(fèi)用比較好,還是入存貨里面結(jié)轉(zhuǎn)成本比較好?我們試生產(chǎn)的產(chǎn)品數(shù)量還是挺多的,有上萬個了

辜老師 

2020 12/10 12:53
研發(fā)的可以計入研發(fā)費(fèi)用的

84784966 

2020 12/10 14:07
但是我這樣會不會被稅務(wù)局認(rèn)定為收入成本不配比呢。畢竟我的數(shù)量很多

辜老師 

2020 12/10 14:09
你這個產(chǎn)品是你正常生產(chǎn)的產(chǎn)品嗎

84784966 

2020 12/10 14:11
小批量試生產(chǎn),沒有量產(chǎn),但是都要出售的

辜老師 

2020 12/10 14:47
那你這個是計入存貨的