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Accounting Research on Trademark Right
(1) Trademark fee =1.20,000+60,000 =1.26,000.

Borrow: intangible assets-trademark right 1.26 million.

Loan: Bank deposit is 6,543,800 yuan+0,260 yuan.

(2) Monthly amortization amount = 1.26 million/112 =1.05 million.

Debit: management expenses-amortization of intangible assets is 6,543,800 yuan+0,500 yuan.

Loan: Accumulated amortization of 65,438+0, 500 yuan.

(3) Cumulative amortization 1.26 million-37.8 (2005.1-2007.12.31)-estimated recoverable amount of 80.

Debit: Asset impairment loss-intangible assets impairment reserve of 82,000 yuan.

Loan: 82,000 intangible assets impairment reserve.

Amortization of intangible assets in 2008 = book value of 800,000 /7 years = 65,438+065,438+04300.

2009 is the same as 2008.

Borrow: 500,000 yuan from the bank.

Accumulated amortization is 606,600 yuan.

Intangible assets impairment reserve of 82,000 yuan

Non-operating expenses-disposal loss of non-current assets is 96,400 yuan.

Loan: intangible assets of 6,543,800+0.26 million.

Taxes payable-business tax payable 25,000 yuan.