问题已解决
軟件開發(fā)公司,別人開的技術服務費發(fā)票具體為增加軟件功能應該如何入賬做分錄?
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你好,別人開的技術服務費發(fā)票,是你單位取得的發(fā)票,還是對外開具的發(fā)票?
2022 04/02 15:48
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2022 04/02 15:56
單位取得發(fā)票單位取得發(fā)票
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2022 04/02 16:01
你好,這個是單位的成本支出??
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2022 04/02 16:03
目前公司在研發(fā)軟件
還在研發(fā)
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2022 04/02 16:04
這是研發(fā)過程中請的外援幫忙增加了軟件里的一些功能
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2022 04/02 16:09
你好
借:研發(fā)支出,貸:銀行存款等科目?
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2022 04/02 16:18
研發(fā)支出分為資本化和費用化呢
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2022 04/02 16:19
你好,那這個到底是資本化還是費用化的支出呢?
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2022 04/02 16:24
所以我想知道是怎么分這個資本化和費用化
通俗來說
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2022 04/02 16:27
你好,這個沒有統(tǒng)一規(guī)定,完全在于個人判斷
比如這個支出對改善軟件性能有 很大提高,可以資本化?
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2022 04/02 16:36
可是這個軟件還沒有研發(fā)成功,預計五月份,也可以先入資本化嗎?
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2022 04/02 16:37
你好,還沒有研發(fā)成功,預計會成功,就可以進行資本化處理的?
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2022 04/02 16:43
還有一個問題,我要是研發(fā)成功前的支出全部放入了費用化,那我研發(fā)成功后是不是就沒有東西結轉形成軟件,那我賬上沒有形成軟件只是做了專利是可以銷售嗎?
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2022 04/02 16:47
你好,專利的支出有沒有資本化,不影響后面的銷售啊??
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2022 04/02 16:50
就是說我們賬上沒有形成和體現(xiàn)這一項軟件,但是我有軟件專利是不是就可以銷售收入了?
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2022 04/02 16:52
你好
銷售專利,這個不是經(jīng)營收入,而是無形資產(chǎn)處置。
授權使用,這個才是營業(yè)收入
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2022 04/02 17:29
是的,就是說我們形成專利后是不是就可以銷售授權使用
還有就是我們的只是形成了軟件專利認證,但是我們的賬上還沒有這個無形資產(chǎn),是不是可以進行銷售專利授權使用?
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2022 04/02 17:32
你好,形成專利后,就可以銷售授權使用
形成了軟件專利,需要把之前應當資本化的部分,從費用化調整過來才是的?
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2022 04/02 17:54
就是說我有專利,那么我賬上一定會有這個無形資產(chǎn)么,不然就是不合規(guī)的么
只有專利沒有無形資產(chǎn)正常嗎?那這個費用化怎么調整資本化呢,怎么做分錄?
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2022 04/02 17:56
你好,既然取得了專利,應當有資本化支出才是的
有專利沒有無形資產(chǎn),不正常
調整的分錄是
借:研發(fā)支出—資本化支出,貸:研發(fā)支出—費用化支出?
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