If you are asking: On March 1, 2013, a company began to develop a non-patented technology on its own. On January 1, 2014, it was successfully developed and reached the intended usable state. The cumulative expenditures in the research phase of this non-patented technology are RMB 3 million (none of which meet the capitalization conditions), and the cumulative expenditures in the development phase are RMB 8 million (of which the expenditures that do not meet the capitalization conditions are RMB 2 million), without considering other factors. The recorded value of the enterprise's non-patented technology is (6 million) yuan. How to handle sub-entries
1. When R&D expenses occur:
Debit: R&D expenditure - expensed expenditure of 5 million
Debit: R&D expenditure - capital Chemical expenditures of RMB 6 million
Loan: bank deposits of RMB 11 million
2. Include research expenses in current management expenses:
Borrow: management expenses of RMB 5 million
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Credit: R&D expenditure – expensed expenditure 5 million
Debit: intangible assets 6 million
Credit: R&D expenditure – capitalized expenditure 6 million
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