Can the right to apply for a patent be recorded as intangible assets?

Patent application right does not belong to the category of intangible assets. If you can successfully apply for a patent right, you can record it as an intangible asset.

Intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise, land use right and so on. According to the interpretation of Accounting Standards for Business Enterprises-Intangible Assets:

The recorded value of self-developed intangible assets is determined according to the registration fee and lawyer's fee incurred when legally acquired. Research and development expenses incurred before applying for a patent according to law shall be recognized as current expenses when incurred.