(1), the purchase of intangible assets, according to the actual price paid, its accounting entries are:
Borrow: intangible assets
Loans: bank deposits, etc.
(2) The accounting entries of intangible assets invested by investors are as follows:
Borrow: intangible assets
Loan: paid-in capital (or equity)
Intangible assets accepted by investors in the initial stock issue are based on the book value of the intangible assets with investors, and their accounting entries are as follows:
Borrow: intangible assets
Loan: paid-in capital (or equity)
(3) The accounting entries for accepting the intangible assets paid by the debtor with non-cash assets or exchanged with creditor's rights receivable are as follows:
Borrow: intangible assets (book value of creditor's rights receivable plus relevant taxes payable)
Bad debt reserve (bad debt reserve accrued from creditor's rights receivable)
Credit: Accounts receivable (book balance of creditor's rights receivable)
Bank deposit (related expenses paid)
Taxes payable (related taxes payable)
If the premium is involved, it shall be handled separately.
If the insurance premium is received, the accounting entries are as follows:
Borrow: intangible assets (book value of creditor's rights receivable minus premium plus relevant taxes payable)
Bank deposit (premium received)
Bad debt reserve (bad debt reserve accrued from creditor's rights receivable)
Credit: Accounts receivable (book balance of creditor's rights receivable)
Bank deposit (related expenses paid)
Taxes payable (related taxes payable)
When paying the insurance premium, the accounting entries are as follows:
Borrow: intangible assets (book value of creditor's rights receivable plus premium paid and relevant taxes payable)
Bad debt reserve (bad debt reserve accrued from creditor's rights receivable)
Credit: Accounts receivable (book balance of creditor's rights receivable)
Bank deposits (paid premiums and related expenses)
Taxes payable (related taxes payable)
(4) The accounting entries of donated intangible assets according to actual cost are as follows:
Borrow: intangible assets
Loan: deferred tax (future income tax payable)
Capital reserve (the difference between the determined value and future income tax payable)
Bank deposit (related expenses paid)
Taxes payable (related taxes payable)
(5) For intangible assets donated by foreign-invested enterprises, according to actual costs, the accounting entries are as follows:
Borrow: intangible assets
Loan: the value of assets to be transferred
Bank deposit (related expenses paid)
Taxes payable (related taxes payable)
(6) For intangible assets developed by ourselves and applied for through legal procedures, the accounting entries are:
Borrow: intangible assets (registration fee, lawyer's fee, etc. Occurs when it is legally obtained)
Loans: bank deposits, etc.
Accounting entries such as material expenses, wages and welfare expenses of personnel directly involved in the development, rent and loan expenses incurred in the development process. As follows:
Borrow: management fee
Loans: bank deposits, etc.
(7) The accounting entries for an enterprise to purchase or pay the land transfer fee to obtain the land use right are:
Borrow: intangible assets (actually paid price)
Loans: bank deposits
When land is developed, its book value will be transferred to related projects under construction, and its accounting entries are:
Borrow: projects under construction, etc.
Loan: intangible assets
(8) Intangible assets acquired by an enterprise through non-monetary transactions shall be accounted for as fixed assets acquired through non-monetary transactions.
(9) Foreign investment in intangible assets shall be handled in accordance with the provisions of non-monetary transactions.
(10), sales of intangible assets, according to the actual transfer income, its accounting entries are:
Borrowing: bank deposits, etc. (Actual transfer income)
Provision for impairment of intangible assets (provision for impairment)
Non-operating expenses-loss from sale of intangible assets
Credit: intangible assets (book balance)
Bank deposit (related expenses paid)
Taxes payable (related taxes payable)
Non-operating income-income from the sale of intangible assets
(1 1), leasing intangible assets, according to the rental income obtained, its accounting entries are:
Borrow: bank deposits, etc.
Loans: other business income
The accounting entries for the cost of carrying forward and leasing intangible assets are:
Debit: Other business expenses.
Loan: intangible assets
(12), amortization of intangible assets, accounting entries are:
Debit: management expenses-amortization of intangible assets
Loan: intangible assets
[example]
Jiangxi Yuben Company purchased the patent right and paid a fee of 50,000 yuan, with an amortization period of 65,438+00 years according to regulations; After the patent right was used for 3 years, the ownership was transferred at the price of 40 thousand yuan. Carry out accounting treatment.
Two. Other assets
(1), when purchasing the patent right, make accounting entries:
Borrow: 50,000 yuan for intangible assets.
Loan: 50,000 yuan in bank deposit.
(2) When amortizing every year, make accounting entries:
Borrow: management fee-amortization of intangible assets is 5000 yuan.
Loan: intangible assets 5000.
(3) When transferring intangible assets, make accounting entries:
Debit: 40,000 yuan from the bank.
Loan: Other business income is 40,000 yuan.
(4) When carrying forward the amortized value of intangible assets, make accounting entries:
Debit: Other business expenses are 35,000 yuan.
Loan: intangible assets 35,000 yuan.