The order hasn't been placed yet, and we have applied for a patent on the way.

1. Debit: 300,000 yuan in the bank. Loan: paid-in capital is 300,000 yuan.

2. Borrow: intangible assets of 654.38 million yuan; Loan: paid-in capital is 654.38 million yuan.

3. Borrow: 200,000 yuan in bank deposit; Loan: short-term loan of 200,000 yuan.

4. Borrow: materials in transit-materials A 20 * 4,000 loan: accounts payable.

5. borrow: raw materials -A materials.