Answer:Generally the cost of paying for small programs can be included in the research and development expenses;

The relevant entries are as follows:

When the expenses are incurred, debit:Research and development expenditures - development of small programs

credit:Cash on hand (bank deposits, payable employees' salaries, raw materials, etc.)

debit:Intangible assets - xx (capitalized)

Administrative expenses - research and development expenses (expensed)

Credit:R&D expenditures - xx (materials, labor, utilities, leasing costs, interest expenses, etc.).

Invoicing: small program a search invoice assistant a can see. What is the invoicing cost accounted for?

Management costs - office expenses to develop a small program there are three main ways, I list the approximate cost of each way:

1, their own group of technical team to develop their own, the personnel needed are product managers, framework engineers, JAVA, PHP, front-end, back-end, test engineers, the development cycle in 1-2 months. Personnel costs 5-8 million, late maintenance costs did not count. (Not recommended)

2, buy someone else's small program source code, with their own server, find a technician full-time maintenance. Source code costs generally 8000-10000, the server 3000 a year, maintenance costs 6000 per month.(Not recommended)

3, using third-party small program, buy third-party small program to use the account, do not have to worry about technical maintenance, do not have to build a server, take over to use, but also according to their own requirements to build the design of the store and bind the public number. 3-5 days can be online! The price of the template to enjoy the customized features. Save time and money, currently support 30 + industry version: distribution, e-commerce, community group, beauty, education, catering, hotels, housekeeping, real estate, etc. (recommended)