Upon receipt of the payment: debit: bank deposit loan: R&D expenses incurred before special payables, expenditure on purchasing R&D equipment: debit: special payables loan: non-operating income-surplus subsidy income transferred to deferred revenue: special payables loan: R&D expenses incurred after deferred revenue loan: R&D expenditure loan: bank deposit loan at the same time: deferred revenue loan: non-operating income-subsidy income.