本文以A公司为例探讨了汽车零部件厂商受整车厂委托研发模具的会计处理问题。本文认为,A公司产品销售模具的受托研发,可以确认为一项独立的主营业务。在研发劳务提供过程中将研发价款确认为主营业务收入并结转相应的主营业务成本。研发完成后批量生产的模具按销售商品模式确认收入和结转成本。A公司生产性模具的受托研发不是一项独立业务,应将未补偿的研发支出进行资本化处理,计入长期待摊费用并采用产量法等进行摊销。 In this paper, A company as an example to discuss the auto parts manufacturers commissioned by the vehicle manufacturer R & D mold accounting issues. This paper argues that A company product sales mold entrusted R & D, can be identified as an independent main business. In research and development of labor service provision, the research and development price shall be recognized as the main business income and carried forward the corresponding main business cost. After the completion of research and development of mass production of mold according to sales model to confirm revenue and carry-over costs. The fiduciary research and development of manufacturing molds of Company A is not an independent business. The uncompensated R & D expenditures should be capitalized, included in long-term expenses to be apportioned, and amortized using the production method.