P308-309

Option a is wrong. Because patent right is an exclusive factor of production that can bring excess profits, the transfer price of patent right is not valued according to the cost, but according to the excess profits it can bring.

Option b is correct. Proprietary technology is self-created, generally not accounted for as intangible assets, and the expenses incurred in the process of self-creation are treated as current expenses. For outsourcing know-how, it should be confirmed by a statutory evaluation agency before evaluation, and its method is often to evaluate it by income method.

Option c is correct. Trademark rights are self-created, and are generally not recorded as intangible assets, but the expenses incurred in trademark design, production, registration and advertising are directly included in the current profit and loss as sales expenses. Only when enterprises buy or transfer trademarks, do they need to price trademark rights.

Option D is wrong, and option E is correct: when the construction unit applies to the land management department for the land use right and pays the transfer fee for it, the land use right is recorded as an intangible asset; When the construction unit obtains the land use right through administrative allocation, the land use right cannot be accounted as intangible assets; Only when the land use right is transferred, leased, mortgaged, priced as a share, or invested, and the land transfer price is paid according to the regulations, can it be recorded as intangible assets.