What accounts are included in the purchase of Kingdee software?

If the purchase price is low, it will be directly included in the management expenses and does not need to be included in intangible assets. If the price is relatively high, it will be included in the administrative expenses. Included in intangible assets. A stand-alone version worth several hundred yuan is not necessary to be considered an intangible asset. If the separately priced financial software purchased by the company is included in the intangible assets, it will be amortized within no less than three years. When intangible assets are formed The additional "three new expenses" shall not be included in the cost of intangible assets and amortized, and self-created goodwill shall not be amortized.

(Amortization time shall not be less than two years) When purchasing:

Debit: intangible assets - software

Debit: tax payable - value-added tax payable - input tax

Credit: bank deposit (or cash, or payable Account)

When amortized:

Debit: administrative expenses - amortization of intangible assets

Credit: accumulated amortization

Company What are intangible assets?

Intangible assets refer to identifiable non-monetary assets that have no physical form owned or controlled by an enterprise. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, receivables, etc. Accounts, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but appear as certain legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, that is, patent rights , trademark rights, etc. are called intangible assets.

Intangible assets include social intangible assets and natural intangible assets. Social intangible assets include patent rights, non-patented technologies, trademark rights, copyrights, franchises, and land use rights. etc.; natural intangible assets include natural gas and other natural resources that do not have physical physical form.

So, what other equity intangible assets include? Other equity intangible assets include operating rights to infrastructure assets, company *** Business franchises, quotas, operation rights (including franchise rights, chain operation rights, and other operation rights), dealer rights, distribution rights, agency rights, membership rights, seat rights, online game virtual props, domain names, name rights, and portrait rights , naming rights, transfer fees, etc.

Related question, is goodwill an intangible asset? The answer is no. According to the provisions of "Accounting Standards for Business Enterprises No. 6 - Intangible Assets": Intangible assets refer to Identifiable non-monetary assets that have no physical form owned or controlled by the enterprise. It can be seen that since goodwill is an unidentifiable asset, it is not an intangible asset and can only be counted as an "intangible item". However, goodwill still meets the requirements of assets. The recognition conditions should be recognized as an asset of the enterprise and listed separately in the balance sheet. In addition, the goodwill formed in the merger of enterprises does not apply to the "Accounting Standards for Enterprises No. 6 - Intangible Assets", and the "Enterprise Accounting Standards No. 6 - Intangible Assets" shall apply. Accounting Standards No. 8 - Impairment of Assets" and "Accounting Standards for Business Enterprises No. 20 - Business Mergers".

So, is software an intangible asset? Software is an intangible asset. Generally it can be classified" Copyright "Copyright" is also called copyright, or "non-patented technology". If the software developed by an enterprise is sold externally, the software sold in these markets must obtain a copyright number, and this type of software belongs to "copyright".

The introduction to what items are included in the purchase of Kingdee software is as above. Since there are many versions of Kingdee software, its price is not fixed. Corporate finance can complete the accounting based on the value of the Kingdee software purchase. In addition, the company has purchased other software Expenses and finances also need to understand their specific accounting subjects. If you don’t understand, you can come to the website to ask the teacher.