Answer BC analyzes the R&D expenditure of intangible assets developed by enterprises themselves, all capitalization in the research stage, capitalization in the development stage that meets the capitalization conditions, and incomplete capitalization that has not been capitalized. Option A is wrong; The R&D expenditure incurred by an enterprise in developing intangible assets by itself cannot be reliably distinguished between the expenditure in the research stage and the expenditure in the development stage, so all the R&D expenditure incurred should be expensed and included in the current profit and loss (management expenses), and option B is correct; The total amount of the patented technology recorded in the "management fee" subject is 4 million yuan, and option C is correct; The recorded value of the patented technology is 3 million yuan, and option D is wrong.