Accounting: A listed company independently researched and developed a patented technology. The information related to the patented technology is as follows:

What level of exam is this?

(1) Borrow: R&D expenditure - expensed expenditure 1.3 million

- capitalized expenditure 1.5 million

Loan: bank deposit 2.8 million

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(2) Borrow: Management expenses - research expenses 1.3 million

Credit: R&D expenditures - expensed expenses 1.3 million

(3) Borrow: intangible assets ——Patent right 1.5 million

Credit: R&D expenditure——Capitalized expenditure 1.5 million

(4) Patent right amortization amount: 150/(5*12)=2.5< /p>

Debit: administrative expenses 25,000

Credit: accumulated amortization 25,000

(5) 5-month amortization*** 12.5

Accumulated amortization 125,000

Credit: intangible assets—patent rights 1.5 million

Taxes payable— Business tax payable is RMB 80,000

Non-operating income is RMB 145,000