Question 2: How to strengthen the management of intangible assets in enterprises Intangible assets management is the core content of knowledge management, and strengthening the management of intangible assets in enterprises is an urgent requirement of knowledge economy for modern enterprise management. The so-called intangible assets refer to assets that have no physical form, but can be possessed and used by the owner and bring economic benefits. The intangible assets of an enterprise mainly include trademark right, proprietary technology, enterprise name, business strategy, management ability, product quality, service reputation, enterprise spirit, enterprise culture, enterprise image and employee quality. In short, all assets that are related to the production and operation of enterprises and can bring economic benefits to enterprises without physical entities are intangible assets. Intangible assets mainly have the following characteristics: first, independence. Compared with tangible assets, intangible assets have their relative independence, which can play an independent role without relying on tangible assets. It embodies a kind of power or the ability to obtain economic benefits. The second is transformation. Although intangible assets are intangible assets, when they are combined with tangible assets, they can be transformed into each other and produce huge economic benefits. The third is value-added. Intangible assets can bring powerful value-added functions to enterprises, and there is no loss in itself. The value of intangible assets of many famous brand enterprises is much higher than the tangible assets and annual sales of enterprises. The fourth is transactional. Intangible assets have their value and appreciation space, so they are transactional. For example, the patent rights and trademark rights of enterprises can be transferred and auctioned in the market. The fifth is potential. Intangible assets are gradually cultivated by enterprises through long-term improvement in their own production and operation, such as experience, skills, talents, entrepreneurial spirit, employee quality, corporate reputation and so on. How to strengthen the intangible assets management of enterprises? According to the characteristics of intangible assets, I think we should focus on the following six links: the first link: the cultivation and development of intangible assets is the concentrated expression of an enterprise's comprehensive strength and the condensation of its scientific and technological level, design level, technology level, research and development level, management level and marketing level. The cultivation and development of intangible assets is a hard and long process, which often requires the efforts of several generations. In this process, we should focus on the following four aspects: First, ensure quality. Quality is the basis of cultivating and developing intangible assets. Today's quality is tomorrow's market and benefit. Only by understanding quality from such a height can enterprise managers really find the starting point and foothold of cultivating and developing intangible assets. The second is to abide by credibility. Under the condition of market economy, enterprises should create a good external environment by stressing honesty. In the process of cultivating and developing intangible assets, not paying attention to reputation is equal to chronic suicide, and good reputation can increase the value of intangible assets. The third is to attach importance to scientific and technological progress. It is necessary to speed up the scientific and technological research and development of enterprises, absorb all advanced technologies and management experience at home and abroad, improve the scientific and technological content of intangible assets of enterprises, keep up with the international advanced level, realize the upgrading and quality upgrading of intangible assets, and better meet the market demand. Fourth, to achieve economies of scale, it is difficult for intangible assets to compete at home and abroad without a certain scale. We should take the road of intensive management, set up cross-regional, cross-industry and cross-border joint groups, and realize economies of scale of intangible assets. While doing the above work well, we should adhere to the following four principles: (1) the principle of innovation in Excellence. Pay attention to cultivating and developing intangible assets with good quality, high popularity, distinctive features and high market share. (2) the principle of extroversion. We should focus on the international environment and strive to make intangible assets penetrate and expand into the international market. (3) the principle of adapting to the enterprise. It is necessary to cultivate and develop unique intangible assets according to the advantages of enterprises' own cultural traditions, technical level, management experience, core business and scientific and technological strength, as well as local resources, markets and production conditions. (4) The principle of gradual progress. Cultivating and developing intangible assets is an arduous and complicated system engineering. We shouldn't rush for success. It is necessary to practice internal strength and implement it step by step according to the established strategy of cultivating and developing intangible assets. The second link: the operation and management of intangible assets. The operation and management of intangible assets has more operating space than the operation of tangible assets. The appreciation of intangible assets of enterprises can have a higher speed and more space than the expansion of tangible assets. The intangible assets of some internationally renowned enterprises exceed or even several times the tangible assets of enterprises. Intangible asset management is an advanced stage of enterprise asset operation. Smart asset managers mainly use intangible assets to operate and reduce the investment in tangible assets, that is, intangible assets are used as a means to implement holding or equity participation in a larger space and scope, and intangible assets are used instead of tangible assets to operate and realize less investment ..... >>
Question 3: How to make accounting entries for new intangible assets of the company? Debit the detailed account of intangible assets and credit cash, bank deposit or paid-in capital.
Question 4: How to amortize the increase of intangible assets depends on how many years your intangible assets are amortized.
An enterprise shall amortize intangible assets from the time they are available for use until they are no longer recognized as intangible assets.
The amortization method of intangible assets chosen by an enterprise shall reflect the expected realization mode of economic benefits related to the intangible assets. If the expected realization mode cannot be reliably determined, it shall be amortized by the straight-line method.
The amortization amount of intangible assets should generally be included in the current profit and loss (management expenses, other business expenses, etc.). ). The economic benefits contained in intangible assets are realized through the products produced or other assets, and the amortization amount shall be included in the cost of related assets.
An enterprise shall, at least at the end of each year, review the service life and amortization method of intangible assets with limited service life. If the service life and amortization method of intangible assets are different from those previously estimated, the amortization period and amortization method shall be changed.
If your company implements the new accounting standards, amortization entries:
Debit: management expenses-amortization of intangible assets
Loan: accumulated amortization
2. If your company has not implemented the new accounting standards, amortization entries:
Debit: management expenses-amortization of intangible assets
Loan: intangible assets
Hope to adopt.
Question 5: How to count intangible assets in enterprises? I don't know your position in the unit.
To do this, see:
Talk to the supervisor about the necessity of inventory and design a set of inventory table by yourself.
Explain at the meeting that it is best for leaders to participate and let all departments pay attention to it. Some software can be bought, but it is of little use, but later people don't know that some software can expire. At the meeting, you should explain which software is counted by which department, such as what software is available in finance, then add modules, how many, where to buy them, and record the original value of time.
IT personnel should participate and accept the quotation.
Question 6: How to increase the capital of intangible assets? Income from capital increase of intangible assets Intangible assets include trademark right, patent right, non-patented technology, copyright and brand value. The advantages of using intangible assets to increase capital are as follows: 1. Enterprises that increase their capital through intangible assets do not need to occupy too much working capital in the annual inspection of industry and commerce. It can alleviate the difficulty of insufficient registered capital of newly established enterprises and enterprises that need to increase capital and share. Some people who want to start a business can register intangible assets as part of their registered capital, especially some high-tech enterprises, when it is difficult to start a new company due to insufficient funds. Some enterprises, because the registered capital is too low, bring difficulties to marketing work, and want to increase the registered capital, but they are short of funds. At this time, intangible assets can be used to invest in shares at a fixed price to solve this difficulty. Because intangible assets should be amortized year by year in ten years, enterprises gradually turn these intangible assets into funds in the process of development. 2. The capital increase of intangible assets is completely reasonable and legal, far superior to the use of advance payment and loans. Intangible assets can account for 70% of the registered capital. 3. Using intangible assets to increase capital not only reflects the image and strength of the enterprise, but also reflects the technical value of the enterprise, thus helping the enterprise to attract investment and cooperation. 4. The registered capital of enterprises has been improved, and enterprises have gained more chances to win the bid when bidding for projects. 5, can improve the success rate of enterprises to declare the project. 6. according to the current policy, it is not necessary to pay tax to invest in shares with intangible assets owned by individuals. After the intangible assets are put into the enterprise, they are amortized before tax to reduce the tax payable of the enterprise in the current year and reduce the tax pressure of the enterprise. Zhongdu Guomai Intangible Assets Appraisal Company specializes in intangible assets appraisal, including trademark right, patent right, non-patented technology, brand value appraisal and copyright.
Question 7: When a company increases its registered capital with intangible assets, what are the requirements for the proportion of intangible assets in the registered capital at present? The latest company law, which came into effect on 20 14, has no proportional requirement for increasing the registered capital of intangible assets, whether it is a limited liability company or a joint stock limited company.
Article 27 of the Company Law (Limited Liability Company): Shareholders may make capital contributions in cash or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and transferred according to law; However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations.
Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.
Article 83 of the Company Law (applicable to joint stock limited companies): If a joint stock limited company is established by means of initiation, the promoters shall subscribe for the shares specified in the articles of association in full in writing and pay the capital contribution in accordance with the provisions of the articles of association. Where non-monetary property is used as capital contribution, the formalities for the transfer of property rights shall be handled according to law.
Question 8: The importance of intangible assets to enterprises In the era of knowledge economy, the process of economic globalization is further intensified. It should be acknowledged that the status and role of intangible assets are constantly improving. When the market competition becomes more and more fierce, the business activities of enterprises become more and more complicated, and there are more and more intangible assets, and their status and functions tend to be more and more core, so that some high-tech enterprises have intangible assets and their important functions, and even face the danger of stopping work and products not being sold because of the loss of intangible assets. Therefore, this paper analyzes intangible assets from the following two aspects. Microscopically, intangible assets are non-monetary assets held by enterprises for producing goods, providing services to others or for management purposes, and have no physical form. Moreover, intangible assets are assets that integrate economy, technology and law. They must meet the definition of qualifications and have their own characteristics. First of all, from the perspective of high-tech enterprises, the technological content of enterprises is increasing day by day, and the value of intangible assets formed accordingly will also bring expected economic benefits to enterprises. Secondly, from the perspective of service industry, the establishment and rise of various consulting companies, law and accounting firms are likely to be related to other hardware equipment of enterprises, and a high-quality management team will bring economic benefits to enterprises. However, due to the great uncertainty of the expected profitability of intangible assets, it is necessary to consider relevant factors and combine professional judgment to determine it in the specific operation process. Macroscopically, intangible assets are important national resources and a symbol of national strength. It is not only the entrance ticket of 2 1 century, but also the sharp weapon of national strength competition in 2 1 century. Today's world powers are all patent countries, trademark countries and computer software countries, and most intangible assets such as patents, trademarks and software copyrights in the world are owned by them, which can be used to occupy the China market and accumulate capital. Multinational companies can cross national boundaries because they have intangible assets in other countries of the world. Before the establishment of the company and capital investment, we can obtain the rights and interests of intangible assets in other countries in the world and firmly control the market in the corresponding fields. However, due to the weak awareness of intangible assets, domestic enterprises consciously or unconsciously gave up their positions and lost valuable markets. Intangible assets can enhance the competitiveness of enterprises. As long as we fully understand the definition of intangible assets, it is not difficult to understand its influence.
Question 9: How can enterprises increase the capital of intangible assets? Evaluate the value first.
Intangible assets held by shareholders
Evaluate the intangible assets or non-patented technologies held by its shareholders, and evaluate the fair market value according to its feasible scheme, technical background and key technologies. Issue the corresponding evaluation report.
Property transfer-audit
The accounting firm conducts a special audit on whether the intangible assets invested by shareholders have been handed over to the company, whether they have been registered, and whether they have gone through the relevant property transfer procedures, and issues an audit report.
The audit report is a document that must be provided when registering with the Industrial and Commercial Bureau.
Capital verification of intangible assets
According to the issued intangible assets evaluation report and the audit report on property right transfer, verify the registered capital contribution and issue the intangible assets capital verification report.
Changes in intangible assets
Transfer the assessed intangible assets from the name of shareholders to the name of the company.
Handle the change of industrial and commercial license
According to the enterprise application materials such as asset appraisal report, audit report on property right transfer, capital verification report and application for change registration, apply to the industrial and commercial registration authority for registration of change of registered capital.
Question 10: How to make an account of intangible assets According to your specific situation, the accounting of intangible assets belonging to the new company is a problem. Intangible assets generated during the start-up period of an enterprise shall be accounted for according to the following provisions: 1, and shall be accounted for according to the provisions, and the amortization of intangible assets between start-up factories shall be included in the start-up expenses. After the establishment of an enterprise, it shall be included in the current profits and losses at one time in accordance with the relevant provisions of the Accounting Standards for Business Enterprises. 2. The intangible assets of the brand should be amortized. Accounting treatment: When purchasing the brand:
Borrow: intangible assets-trademark right-* * brand
Loans: bank deposits
Annual amortization:
Debit: management expenses-intangible assets price difference consumption
Loan: prepaid expenses-amortization consumption of intangible assets