Current location - Trademark Inquiry Complete Network - Trademark registration - Received a patent right invested by investors in the enterprise, valued at 8, yuan. Compiling accounting entries
Received a patent right invested by investors in the enterprise, valued at 8, yuan. Compiling accounting entries
a patent right invested by an investor in an enterprise is received, and the patent right belongs to intangible assets. The accounting entry is: \r\nBorrow: intangible assets-8, loans for patent rights: paid-in capital of 8, \ r \ n \ r \ nIntangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise without physical form. Intangible assets can be divided into broad sense and narrow sense. In broad sense, intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights, etc. Because they have no material entities, they are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. \ r \ n \ r \ nPaid-in capital account: \r\n 1. Account nature: owner's equity account. \r\n 2. Account purpose: to calculate the changes and balances of the capital invested by investors. A joint stock limited company shall change this course to "share capital". \r\n 3. Account structure: credit record is increased, and the actually received investment amount is registered; Debit is reduced, and the amount of capital reduced according to legal procedures is registered; The ending balance is in the lender, which indicates the total capital invested by investors in the enterprise. \r\n 4. Detailed accounts Set detailed accounts according to investors.