1. Debit: 150,000 intangible assets, loan: 150,000 bank deposits.

2. Borrow: 200,000 intangible assets, loan; 200,000 paid-in capital.

3. Debit: administrative expenses 7,000, credit: accumulated amortization 7,000.

Sales rebate form:

In order to motivate dealers, many companies will formulate rebate reward policies, with the purpose of mobilizing their enthusiasm through rebates. Rebate means that the manufacturer rewards dealers in cash or in kind based on certain evaluation criteria. It has the characteristic of delayed cashing out.

By adopting the following methods: discount sales, including commercial discounts, cash discounts and sales discounts; commercial rebates, selling at a flat price lower than the purchase price, including cash rebates and physical rebates.

According to different accounting treatments, commercial rebates can be specifically described as:

1. In the form of physical gifts when reaching a specified amount. For example: within one month, sell 30 induction cookers and give away 10 sets of matching cabinets;

2. Direct refund of payment. For example: In the reader's letter, if the profit of 21,000 yuan is directly returned to the department store in cash or bank deposit, it will be a direct return of the purchase price;

3. In the form of offsetting the purchase price. For example: if you purchase 20,000 pieces in a certain period (usually one year), the rebate will be 1% of the purchase amount, and if you purchase 50,000 pieces, the rebate will be 1.5% of the purchase amount, and so on. The rebate will be directly deducted from the secondary payment. .