Borrowing: R&D expenditure (or management expenses)-salary loan: enterprises should pay employees' salaries for developing intangible assets by themselves, and the salaries of R&D personnel should be recorded in the subject of "R&D expenditure" first; Those who do not meet the capitalization conditions in the research stage: borrowing: R&D expenditure-expensed expenditure. Loan: Salary payable to employees-wages. At the end of the period, transfer to the subject of "management expenses", debit "management expenses" and credit "R&D expenditure-expensed expenditure". The development stage meets the capitalization conditions: borrowing: R&D expenditure-capitalized expenditure, and lending: employee salaries payable.
Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different. In order to comprehensively, systematically and classifiedly account and supervise the development of various economic businesses.