Borrow: intangible assets
Loans: bank deposits
2. If the patent of the enterprise is not formed, it can be directly included in the management expenses:
Borrow: management fee
Loan: bank deposit or cash on hand.
3. If the patent fee is applied for the research and development of enterprise scientific research projects, the research and development expenditure account can be carried forward to the management expense account:
Borrow: R&D expenditure
Loan: Cash on hand or bank deposit.
Borrow: management expenses-research and development expenses
Loan: R&D expenditure
legal ground
Article 81 of the Patent Law of People's Republic of China (PRC), anyone who applies for a patent and goes through other formalities with the patent administration department of the State Council shall pay the fees in accordance with the regulations.