(1) Debit: R&D expenditure-expenses 1.3 million.
-Capitalized expenditure is 654.38+0.5 million.
Loan: 2.8 million yuan in bank deposit.
(2) Loan: management expenses-research expenses 1.3 million.
Loan: R&D expenditure-expense expenditure is 6.5438+0.3 million.
(3) Loan: intangible assets-patent right10.5 million.
Loan: R&D expenditure-capitalized expenditure of 6.5438+0.5 million.
(4) Amortization amount of patent right: 150/(5* 12)=2.5.
Borrow: the management fee is 25,000 yuan.
Loan: Accumulated amortization is 25,000 yuan.
(5) Amortization for 5 months *** 12.5
Debit: Bank deposit is 6,543,800+0.6 million.
Accumulated amortization is 6,543,800+0.25 million.
Loan: intangible assets-patent right 6.5438+0.5 million.
Taxes payable-Business tax payable is 80,000 yuan.
Non-operating income is 6.5438+0.45 million.