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["附件2"]
["委托研发“研发支出”辅助账（样式）"]
["项目名称：",{"$nulls":5},"项目编号：",{"$nulls":6},"是否委托境外选项：",{"$nulls":4},"◎委托境外",null,"○委托境内",null,"委托方与受托方是否存在关联关系选项：",{"$nulls":7},"◎存在",null,"○不存在"]
["资本化、费用化支出选项：",{"$nulls":6},"◎资本化",null,"○费用化",null,"项目实施状态选项：",null,null,null,"◎未完成",null,"○已完成",null,"研发成果：",null,null,"研发成果证书号：",{"$nulls":10},"金额单位：元（列至角分）"]
["20XX 年",null,"凭证",null,"摘要","借方金额","贷方金额","借或贷","余额","费用明细（借方）"]
[{"$nulls":9},"一、人员人工费用",null,null,"二、直接投入费用",{"$nulls":7},"三、折旧费用",null,"四、无形资产摊销",null,null,"五、新产品设计费等",null,null,null,"六、其他相关费用",null,null,null,"七、委托外部机构或个人进行研发活动所发生的费用"]
[{"$nulls":9},"直接从事研发活动人员",null,"外聘研发人员的劳务费用","研发活动直接消耗",null,null,"用于中间试验和产品试制的模具、工艺装备开发及制造费","用于不构成固定资产的样品、样机及一般测试手段购置费","用于试制产品的检验费","用于研发活动的仪器、设备的运行维护、调整、检验、维修等费用","通过经营租赁方式租入的用于研发活动的仪器、设备租赁费","用于研发活动的仪器的折旧费","用于研发活动的设备的折旧费","用于研发活动的软件的摊销费用","用于研发活动的专利权的摊销费用","用于研发活动的非专利技术（包括许可证、专有技术、设计和计算方法等）的摊销费用","新产品设计费","新工艺规程制定费","新药研制的临床试验费","勘探开发技术的现场试验费"]
["月","日","种类","号数",{"$nulls":5},"工资薪金","五险一金",null,"材料","燃料","动力费用"]
[{"$nulls":4},"序号",{"$nulls":4},"1.1","1.2","1.3","2.1","2.2","2.3","2.4","2.5","2.6","2.7","2.8","3.1","3.2","4.1","4.2","4.3","5.1","5.2","5.3","5.4","6.1","6.2","6.3","…",7]
[{"$nulls":4},"期初余额"]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":8},0]
[{"$nulls":4},"期末余额"]
["主办会计：",{"$nulls":10},"录入人员：",{"$nulls":12},"复核人员："]
["本表适用于委托研发。委托研发是指被委托人基于他人委托而开发的项目。委托人以支付报酬的形式获得被委托人的研发成果的所有权或使用权。"]
["登记方法说明："]
["1.应当在研发项目批准立项后按照《企业（委托）研究开发项目计划书》和《技术开发（委托）合同》等类似文件设置本账簿，并留存备查；"]
["2.委托研发项目“研发支出”辅助账应当按照研究开发项目，分别“费用化支出”、“资本化支出”进行明细核算；"]
["3.项目名称应当根据《企业（委托）研究开发项目计划书》和《技术开发（委托）合同》等类似文件据实填写；"]
["4.项目编号编码规则：为确保项目编号的全国唯一性，项目编码由21位序列号组成，前15位为工商登记号，16、17位为立项和设置辅助账的年度号，18至21位为项目序号；"]
["5.是否委托境外选项：应当按照《企业（委托）研究开发项目计划书》和《技术开发（委托）合同》等类似文件选择委托境外、委托境内；"]
["6.委托方与受托方存在关联关系选项：应当按照《企业（委托）研究开发项目计划书》和《技术开发（委托）合同》等类似文件选择存在、不存在；关联关系应当按照税法的相关规定判定；存在关联关系的，应当按照受托方向委托方提供研发项目费用支出明细情况分别登记在序号1～6对应费用明细中；不存在关联关系的，应当按照相关凭证登记在序号7中；"]
["7.资本化、费用化选项：应当区分研究阶段、开发阶段和是否同时满足确认无形资产的条件来选择，同一个研发项目的资本化支出和费用化支出应当分别设置辅助账簿；当选择费用化的项目因条件发生变化符合资本化条件时，可将已经发生、尚未结转的研发支出结转管理费用或者结转至该项目的资本化支出辅助账（项目编号新设），同时，结束（项目实施状态选项选为“已完成”）该辅助账；当选择资本化的项目因条件发生变化不再符合资本化条件时，可不结束该辅助账，重新选择“资本化、费用化支出选项”为费用化，并将已经发生的全部研发支出（含以前年度发生的）结转管理费用；"]
["8.项目实施状态选项：在研发成果（含研发失败）已经确认且结平辅助账时，选择“已完成”，其他状态均应选择“未完成”，年度终了后“已完成”项目的项目编号不得再次使用或启用；"]
["9.研发成果和研发成果证书号：当项目实施状态为“已完成”时，研发成果为必填项；研发成果证书号填写研发成果所对应的证书编号。研发失败的，研发成果选择为“研发失败”，研发成果证书号不需填写；"]
["10.费用明细可以逐日逐笔登记也可定期汇总登记。可以按照实际情况扩展研发支出明细，但不得合并明细。"]
["与汇总表关系："]
["1.根据项目编号，将“项目名称”、“项目编号”、“资本化、费用化支出选项”、“是否委托境外选项”、“项目实施状态选项”、“委托方与受托方是否存在关联关系选项”等和相关借方发生额明细逐项目分行过入汇总表“项目明细”内；"]
["2.期初余额汇总额过入汇总表期初余额对应明细项目行内，期末余额汇总额过入汇总表期末余额对应明细项目行内，贷方发生额中结转“管理费用”的汇总额过入汇总表“结转管理费用”对应明细行内，贷方发生额中结转“无形资产”的汇总额过入汇总表“结转无形资产”对应明细行内。"]