汽车制造业会计核算手册

目录 引言.............................................................................................................1第一章行业典型业务简介.......................................................................2第一节业务范围...........................................................................2第二节业务特点...........................................................................2一、资金与技术双密集...........................................................2二、产业链协同复杂...............................................................3三、产品场景化与区域适配性突出.......................................3四、科技集成与生态跨界.......................................................4第三节业务流程...........................................................................4一、研发与设计业务...............................................................4二、原材料及零部件采购业务...............................................5三、汽车生产制造业务...........................................................5四、销售与售后服务业务.......................................................5五、新技术与新业务...............................................................6六、税务业务............................................................................6 第一节研发与设计业务..............................................................7 一、内部研发活动....................................................................7 （一）业务描述...................................................................71.技术研究......................................................................7 2.项目开发......................................................................7（二）会计处理...................................................................91.研究阶段......................................................................92.开发阶段....................................................................10 二、外部研发合作.................................................................16 （一）业务描述.................................................................161.委托研发....................................................................162.技术许可及转让........................................................16 1.委托研发....................................................................172.技术许可及转让........................................................19 第二节原材料及零部件采购业务............................................27 一、常规采购..........................................................................27 （一）业务描述.................................................................27（二）会计处理.................................................................281.预付货款....................................................................282.验收入库....................................................................283.支付货款....................................................................314.存货期末计量............................................................31 二、特殊采购-模具................................................................32 （一）业务描述.................................................................321.主机厂控制模具........................................................32 2.主机厂不控制模具....................................................33（二）会计处理.................................................................341.主机厂控制模具........................................................342.主机厂不控制模具....................................................37 三、采购价格调整.................................................................38（一）业务描述.................................................................38（二）会计处理.................................................................381.主机厂从供应商取得采购价格补偿........................392.主机厂向供应商支付采购价格补偿........................40四、供应商返利......................................................................40（一）业务描述.................................................................40（二）会计处理.................................................................401.已实现销售................................................................402.未实现销售................................................................41五、委托加工..........................................................................41（一）业务描述.................................................................41（二）会计处理.................................................................411.发出委托加工物资....................................................412.应付或支付委托加工费............................................423.收回委托加工物资....................................................42第三节汽车生产制造业务........................................................42一、常规生产..........................................................................42 （一）业务描述.................................................................42（二）会计处理.................................................................431.直接成本....................................................................432.间接成本....................................................................433.在产品与完工产品间的成本分配............................444.完工入库....................................................................44 二、整车返修....................................