in which account should the company allocate the science and technology fund: if it is the science and technology fund paid to the parent company, according to the company's regulations, it is generally required to allocate it in the account of "other payables-special science and technology fund"

1. Borrow: management expenses-science and technology fund

Loan: other payables-special science and technology fund

2. Pay;

debit: other payables-special science and technology fund

loan: bank deposit.