If your unit is still in the preparatory period, the costs incurred for the product registration certificate of medical devices should be first recorded in the "Long-term amortized expenses-- start-up costs" account, to the company's business, the One time or installment transferred to "management expenses ---start-up costs".
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If your organization is not in the preparatory period, the costs incurred for the product registration certificate of medical devices should be first recorded in the "administrative expenses --- office expenses".
It should not be included in the R&D expenses.