-Spending 40 million yuan.
Loan: 50 million yuan of raw materials
The salary payable to employees is 20 million yuan.
The bank deposit is 30 million.
Borrow: the management fee is 40 million.
Intangible assets 60 million
Loan: R&D expenditure-capitalized expenditure of 60 million.
-Spending 40 million yuan.