某企业试开发一项新配方，发生各种开发费用15万元，开发成功后申请专利权时，发生律师费及注册费等2万元，另发生广告费1万元。该项专利权的入账价值为()
Becausethereisnodirectsteamerfromheretoyourport,wesuggestthatyou____trans-shipmentatHongKong.
____shipment,pleaseamendtheL/Ctoallowtransshipment.
Managersset_____anddecidehowtheircompanycanachievethem.