1, if a patent is formed. Then, as one of the costs of this patent, it is combined with other costs of forming this patent.
Borrow: intangible assets,
Loans: bank deposits,
2. If there is no patent for the enterprise, you can directly enter the management fee.
Borrow: management fee,
Loan: bank deposit or cash on hand,
3. If the patent fee is applied for the R&D of enterprise scientific research projects, the R&D expenditure account can be carried forward to the management expense account.
Borrow: R&D expenditure,
Loan: cash on hand or bank deposit,
Borrow: management expenses-R&D expenditure,
Loan: R&D expenditure.