The company registration fee is included in different accounting subjects according to the following conditions:

1. industrial and commercial registration before the company started business should be included in the management fee:

Borrowing: management fee-start-up fee

Lending: bank deposit

2. After the company started business, it was re-registered due to some changes. Management expenses should be included:

Borrowing: management expenses-office expenses

Lending: bank deposits

3. When a company registers a trademark or a patent, it should be included in intangible assets:

Borrowing: intangible assets-trademark right (patent right)

Lending: bank deposits

Both company registration and capital verification belong to the start-up expenses of management expenses.