Answer to the first question: A, B
The corporate accounting system stipulates that for intangible assets that are self-developed and acquired according to law, the recorded value shall be based on the registration fee, Legal fees and other expenses are determined; all research and development expenses incurred should be recognized as current expenses when incurred.
Answer to the second question: A, B, C
Intangible assets include patent rights, non-patented technologies, trademark rights, land use rights, franchise rights, etc. The Accounting Standards for Business Enterprises clearly require that research expenses incurred by an enterprise in the process of self-research and development of intangible assets should be included in "R&D expenses - expensed expenses" at the time of occurrence and transferred to "administrative expenses" at the end of the period.