更换零部件的账务处理?

公司研发试制机器,试制时中途变更了设计,换上了另一种规格型号的零部件,被换下来的零部件完好无损,又退回了库房,请问该如何做账?

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专家:赵志强
按照提问,原来的账务处理应该是计到研发成本中了,替换零件退库时,账务处理如下: 借: 原材料 贷:研发成本
08-06 08:36
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