According to the accounting system of enterprises, the recorded value of intangible assets developed by themselves and applied for according to law shall be determined according to the registration fees, attorney fees and other expenses incurred when they are obtained according to law; All incurred R&D expenses are recognized as pseudo-current expenses when incurred.
The answer to the second question: a, b, C B, c.
Intangible assets include patents, non-patented technologies, trademarks, land use rights and concessions. The Accounting Standards for Business Enterprises clearly requires that the research expenses incurred in the process of developing intangible assets by enterprises themselves should be included in "R&D expenses-expenses" at the time of occurrence and transferred to "management expenses" at the end of the period.