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科研单位目前仍存在着两种成本核算方法。方法之一,每月末把院(所)管理费和劳务费转入“课题费用结算”科目的借方,同时把拨入事业费(差额补助费)转入“课题费用结算”科目的贷方,把“课题费用结算”科目的借方余额(即事业费补助差额的超支部分)作为课题成本分配基数,按受益课题逐一分摊到“在研课题费用”的各个受益课题(或试制产品)成本中去。
Research institutes still have two methods of cost accounting. One method is to transfer the management fees and labor costs of the institute (institutions) to the debit of the “subject cost settlement” subject at the end of each month. At the same time, transfer the transferred business expenses (balance grants) to the lender of the “project cost settlement” subject, and The borrower’s balance (ie, the overexpenditure of the balance of the subsidy of the business expenses) of the subject “cost settlement” account is used as the subject’s cost allocation base, and is divided among the benefit items (or trial production costs) of the “research project costs” on a one-by-one basis.