Current location - Information Consultation Platform - Patent Application - The annual patent fee exceeding 1000 yuan per year should be accounted for and recorded in this accounting subject.

The annual patent fee exceeding 1000 yuan per year should be accounted for and recorded in this accounting subject.

Patent fees are intangible assets, which are generally used to produce products. When obtained,

Borrow: intangible assets-patent right

Commodities: bank deposits

Allocate time

Borrow: manufacturing cost-patent promotion

Commodity: cumulative promotion

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