About R&D expensesAccording to the application materials:
(1) In each period of the reporting period, the company's R&D expenses were 4,792790,000 yuan, 6,486$920,000 and $7,418320,000 yuan, mainly for employee salaries; (2) During the reporting period, the company's R&D expenses were 655700,000 yuan, 479400,000 yuan and 131340,000 yuan;
(3) At the end of the reporting period, the number of R&D personnel was 129, 148 and 205 respectively, and as of December 31, 2022, the proportion of R&D technicians in the total number of employees reached 3674%。Please state to the issuer:
1) Whether the R&D activities of different products are carried out independently, the allocation of R&D personnel for different products, R&D projects and R&D expenses; (2) the depreciation and amortization of assets related to R&D expenses, whether there is a situation of R&D and production sharing equipment, and the allocation of related expenses;
3) The accounting scope, work content, educational composition, per capita salary, professional background, working years of R&D personnel, whether the labor cost includes the salary of non-R&D department personnel, if so, please explain the amount and proportion, the basis and reasonableness of the relevant salary included in the R&D expenses, and whether there are R&D personnel engaged in non-R&D activities; Explain the implementation and effectiveness of internal control systems related to personnel salaries and working hours; (4) List the content of the outsourced R&D, the situation of the entrusted party, the specific project, the amount involved and the proportion of the R&D expenses; Explain the reasons and background of outsourcing, and whether the technology developed by outsourcing is a key technology. The sponsor and the reporting accountant are requested to conduct a review of the above-mentioned items and issue a clear opinion, explaining the verification process and conclusion of whether the issuer's R&D-related internal control system is sound and effectively implemented.
Re:(1) The background of R&D personnel engaged in non-R&D activities and related accounting treatment
During the reporting period, the company had a small number of R&D personnel engaged in non-R&D activities, mainly for R&D personnel to participate in customized development software and R&D personnel to provide part of the support activities for sales, as shown in the following table
(2) The specific amount of remuneration corresponding to R&D personnel engaged in non-R&D activities
During the reporting period, the specific amount of the company's R&D personnel remuneration included in non-R&D activities is shown in the following table:
According to the content and nature of the work recorded by the employee hours, the company will include the remuneration corresponding to the working hours of R&D personnel engaged in non-R&D activities into other cost and expense accounts. During the reporting period, the remuneration expenses of the corresponding personnel of non-R&D activities were 301070,000 yuan, 421320,000 yuan, 138$360,000 and $93900,000 yuan, the amount involved is small, and the above-mentioned expenses have been included in the sales expenses and costs according to the nature of working hours.
4.The implementation and effectiveness of internal control systems related to personnel remuneration and working hoursIn accordance with the provisions of the Accounting Standards for Business Enterprises, the Accounting Standards for Business Enterprises Interpretation No. 15, the Administrative Measures for the Identification of High-tech Enterprises and the Guidelines for the Management of the Identification of High-tech Enterprises, the Company has formulated the "Employee Attendance Management System", "Cost and Expense Accounting Management System" and other relevant internal control systems, which clearly stipulate the collection and distribution methods of personnel remuneration and the filling rules for employees, and the specific contents of the relevant provisions are as follows:
1) The personnel commissioner of the human resources department is responsible for the management and supervision of the company's attendance, statistics of attendance and working hours, and the heads of relevant departments sign and confirm the monthly attendance and working hours; (2) For labor costs, each department shall distinguish the amount included in each cost according to the corresponding employee's working hours records corresponding to the specific work content;
3) For R&D personnel engaged in non-R&D activities, the corresponding labor costs should be detached from R&D expenses. We obtained and checked the company's relevant internal control system, and combined with the working hours records of R&D personnel and employee salary schedules, we calculated and reviewed the labor costs included in R&D expenses, and found no material differences.
To sum up, during the reporting period, the company formulated internal control systems related to personnel remuneration and working hours, clarified the accounting scope of labor costs in costs, and the relevant internal controls were complete and effectively implemented.