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案例:某化工公司,为了从A产品中提炼出一种新型材料,将本公司一批自产A产品运往上海,委托一家科研部门进行初始研究。该批A产品市场售价10000元,生产成本7000元,发生运输费用500元,以银行存款支付。那么,研究阶段领用企业自产产品是否作销售处理?会计与税务应如何处理?一、会计处理企业内部研究开发项目,在研究阶段领用本企业自产产品,会计上认为,此项业务属于企业内部资产转移行为,产品所有权属没有发生实质性变化,不会增加企业的现金流量,也不会增加企业的营业利润,
Case: A chemical company, in order to extract a new type of material from the A product, a group of self-produced A products shipped to Shanghai, commissioned a research department for initial research. The batch of A product market price of 10,000 yuan, the cost of production of 7,000 yuan, 500 yuan in transport costs occur, to bank deposits. So, the research phase of the production of self-produced products for sale? Accounting and tax should be how to deal with? First, the accounting treatment of internal research and development projects in the research stage to use the production of self-produced products, accounting believes that this business Belongs to the internal assets transfer behavior of the enterprise, the ownership of the product has not undergone a substantive change, will not increase the cash flow of the enterprise, will not increase the operating profit of the enterprise,