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根据国务院国发[1985]21号文国务院批转国家经委、财政部、人民银行《关于推进国营企业技术进步若干政策的暂行规定》及自治区人民政府桂政发[1986]59号文《关于搞活工业经济的若干规定》(即新十二条)的规定。最近,区财政厅以(86)财会字第18号文对国营工业企业为开发新技术,研制新产品所必需的费用,按产品销售额0.5％至1％提取的技术开发费,以及单台设备价值在五万元以下的测试仪器、试制用关键设备购置费摊入成本有关会计处理问题作了规定。全文如下:
According to the State Council issued [1985] No.21, the State Council approved the Provisional Regulations of the State Economic Commission, the Ministry of Finance and the People’s Bank on Several Policies for Promoting the Technological Progress of State-owned Enterprises and the Gui Fa Fa [1986] No. 59 Document of the People’s Government of Autonomous Region Some provisions of the economy "(that is, the new Article 12). Recently, the District Department of Finance (86) Cai Zi Zi No. 18 issued by state-owned industrial enterprises for the development of new technologies, the cost of developing new products, product sales by 0.5% to 1% extraction of technology development costs, and a single Equipment value of 50,000 yuan in the following test equipment, trial production costs of key equipment purchase costs related to the issue of accounting treatment. The full text is as follows: