Answers: B, C, E

P308-309

Option A is wrong because patent rights are exclusive and can bring excess profits to production. Therefore, the patent transfer price is not valued based on cost, but based on the excess income it can bring.

Option B is correct. If the proprietary technology is self-created, it is generally not recorded as an intangible asset. The expenses incurred in the self-creation process are treated as current expenses. For outsourced know-how, it should be confirmed by a statutory appraisal agency before being valued. The method is often to use the income method for valuation based on the income that can be generated.

Option C is correct. If the trademark right is self-created, it is generally not recorded as an intangible asset, but the expenses incurred in trademark design, production, registration, advertising, etc. are directly included in the current profit and loss as sales expenses. Only when an enterprise purchases or transfers a trademark does it need to value the trademark rights.

Option D is incorrect, E is correct: When the construction unit applies for land use rights from the land management department and pays a transfer fee, the land use rights are accounted for as intangible assets; when the construction unit obtains the land use rights If the land use right is allocated through administrative means, it cannot be accounted for as an intangible asset; it can only be accounted for as an intangible asset when the land use right is transferred, leased, mortgaged, priced into shares, and invested in accordance with regulations, and the land transfer price is paid in accordance with regulations.