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当前,科研单位向企业提供技术咨询、技术服务、成果转让等收入日渐增多,对这些经济业务如何进行帐务处理,尚缺乏一套比较完整的方法。现将我们的做法介绍如下,以供讨论。 [例一] 某研究所课题组将一项技术成果转让某厂。取得收入5,000元。其会计分录为: 收:经费存款5,000 收:经费暂存5,000 (已在银行开设预算外存款户的单位,应为收,其他存款)。 [例二] 上项收入进行决算时,其中成本支出1,500元,能源交通建设基金按15％计征,为750元,事业发展基金、集体福利基金、奖励基金按6:2:2比例提留,分别为1,650元,550元,550
Currently, there is a lack of a complete set of methods for scientific research institutes to provide enterprises with more and more incomes such as technical advice, technical services and transfer of achievements. Now we introduce the approach below for discussion. [Example 1] A group of research institutes transferred a technical achievement to a factory. Income of 5,000 yuan. Its accounting entries are as follows: Income: Deposits 5,000 Income: Temporary deposits 5,000 (Units that have set up extrabudgetary deposits at banks should be closed and other deposits). [Example 2] When the above items of income are finalized, the cost is 1,500 yuan, the energy transportation construction fund is 15%, 750 yuan, and the business development fund, collective welfare fund and incentive fund are 6: 2: 2 ratio, Respectively 1,650 yuan, 550 yuan, 550