推荐回答(2个)
(1)传统会计科目体系
科目编码 科目名称 账类
6605 在研课题费用
660501 9401课题
66050101 劳务费
66050102 原材料费
66050103 燃料及动力
66050104 设备购置费
66050105 .....
660502 9402课题
66050201 劳务费
66050202 原材料费
66050203 燃料及动力
......................
660503 9403课题
66050301 劳务费
......................
如按这种作法则会造成会计科目庞大且难以方便地统计各种数据。
(2)重新设计会计科目体系:将项目从科目体系中剥离出来,重新建立新的科目体系。在进行项目相关的的成本、费用等科目设置时,将这些科目的性质设为“项目核算”
“科目设置”模块中设置如下:
科目编码 科目名称 科目性质
6605 在研课题费用
660501 劳务费 项目核算
660502 原材料费 项目核算
660503 燃料及动力 项目核算
660504 设备购置费 项目核算
660505 专用业务费 项目核算
660506 院所管理费 项目核算
660507 室管理费 项目核算
这样科目大大简化,而具体项目则在项目核算和管理中完成。
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