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乡镇企业的发展,除依靠国家的方针政策外,还需要利用技术转让形式购买技术,以弥补技术力量的不足、缩短与其他类型企业的距离。本文参照现行乡镇企业财务会计制度,试说明技术转让费的核算方法。一、受让企业技术转让费的核算 1、买卖转让方式。在这种方式下,根据双方签定的合同或协议,由买方按双方商定的转让价格一次支付技术转让费,或者按受让技术生产的产品销售数量(或产品销售收入)、或产品销售利润的一定比例分次支付技术转让费。一次性支付方式,其
In addition to relying on national guidelines and policies, the development of township and village enterprises also requires the use of technology transfer forms to purchase technology to make up for deficiencies in technological strength and shorten the distance with other types of enterprises. This article refers to the current financial accounting system for township and township enterprises and tries to explain the accounting method for technology transfer fees. I. Accounting of Transferee Technology Transfer Fees 1. Purchase and sales transfer methods. In this way, according to the contract or agreement signed by both parties, the buyer pays the technology transfer fee once according to the mutually agreed transfer price, or the product sales amount (or product sales revenue) produced by the transferee technology, or the product sales profit. A certain percentage of payment technology transfer fees. One-time payment method, which