How to write the accounting entries of purchased intangible assets?

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When an enterprise purchases intangible assets from external units or individuals, it generally sets up accounts for intangible assets, taxes payable, and bank deposits. How to do with relevant accounting entries?

Accounting entries of purchased intangible assets

Debit: intangible assets - non patented technology, etc

Tax payable - VAT payable (input tax)

Credit: bank deposit

The cost of purchased intangible assets includes the purchase price, relevant taxes and other expenses directly attributable to making the assets reach the intended purpose.

What are intangible assets?

Intangible assets are identifiable non monetary assets without physical form that are owned or controlled by an enterprise.

If an asset meets one of the following conditions, it meets the identifiability criteria in the definition of intangible assets:

1. It can be separated or divided from the enterprise, and can also be used alone or together with relevant contracts, assets or liabilities to buy, sell, transfer, grant licenses, etc.

2. Originating from contractual rights or other legal rights, no matter whether these rights can be transferred or separated from the enterprise or other rights and obligations.

Intangible assets can be recognized only when they meet the following conditions:

(1) The economic benefits related to the intangible assets are likely to flow into the enterprise;

(2) The cost of the intangible assets can be measured reliably.

Intangible assets include patent right, non patented technology, trademark right, copyright, etc.

What is the tax payable?

Tax payable refers to various taxes and fees payable by an enterprise based on the business income and profits achieved within a certain period, and in accordance with the current tax law, using a certain tax calculation method.

Taxes payable include value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, education surcharges, land use tax, vehicle and vessel tax paid by enterprises according to law, as well as individual income tax collected and paid by enterprises before they are handed over to the state.

How to make accounting entries for purchasing intangible assets

Accounting entries of purchased intangible assets:

Debit: intangible assets.

Debit: tax payable - VAT payable - input tax amount.

Credit: accounts payable, bank deposits, etc.

Amortization time:

Debit: administrative expenses.

Credit: accumulated amortization.

Intangible assets refer to identifiable non monetary assets without physical form that are owned or controlled by an enterprise. It mainly includes patent right, non patent technology, trademark right, copyright, franchise, etc.

How to make accounting entries for intangible assets

If it is purchased intangible assets.

Debit: intangible assets

Credit: bank deposit and other subjects

Intangible assets invested by investors

Debit: intangible assets

Credit: Paid in capital (or share capital)

If the intangible assets are self-developed, they shall be treated at the research stage and the development stage respectively:

Research phase:

Debit: R&D expenditure - expensed expenditure

Credit: bank deposit and other related subjects

In the development stage, the entries that do not meet the capitalization conditions are the same as those in the research stage and meet the capitalization conditions.

Debit: R&D expenditure - capitalized expenditure

Credit: bank deposit and other related subjects

When the self-developed intangible assets are ready for use:

Debit: management expenses, etc

intangible assets

Credit: R&D expenditure - expensed expenditure - capitalized expenditure

Disposal of amortization of intangible assets:

Debit: Manufacturing expenses/management expenses and other related subjects

Credit: accumulated amortization

Disposal of impairment of intangible assets:

Debit: asset impairment loss

Credit: provision for impairment of intangible assets

Disposal when intangible assets are sold.

Debit: Bank deposit? Accumulated amortization

Intangible Assets depreciation reserves

Credit: tax payable on intangible assets - business tax payable

Non operating income - gains from disposal of non current assets

In case of loss on sale

Non operating expenses - disposal of non current assets, loss and lease of intangible assets.

Debit: bank deposit, etc

Credit: other business income

Extended data:

Intangible assets include social intangible assets and natural intangible assets

Social intangible assets usually include patent rights, non patented technologies, trademark rights, copyrights, concessions, land use rights, etc; Natural intangible assets include natural resources such as natural gas without physical substance

(1) Patent right: refers to the exclusive right granted by the national patent authority to an applicant for an invention creation patent according to law to enjoy his invention creation within the statutory period, including the invention patent right, utility model patent right and design patent right.

(2) Non patented technology: also known as proprietary technology, refers to various technologies and know-how that are unknown to the outside world, should be used in production and business activities, do not enjoy legal protection, and can bring economic benefits.

(3) Trademark right: refers to the right to use a specific name or design on a specified class of goods or products.

(4) Copyright: certain special rights enjoyed by producers according to law in their literary, scientific and artistic works.

(5) Franchise: also known as franchise, franchise refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise to use its trademark, trade name, technical secret, etc.

(6) Land use right: refers to the right that the state permits an enterprise to develop, utilize and manage state-owned land within a certain period of time.

(7) Business secret

Article 8 of the Notice of the State Administration of Taxation on Printing and Distributing the Notes to Business Tax Items (Trial Draft) (Guo Shui Fa [1993] No. 149) stipulates that the transfer of intangible assets refers to the transfer of the ownership or use right of intangible assets.

Intangible assets refer to assets that do not have physical form but can bring economic benefits.

The collection scope of this tax includes: transfer of land use right, transfer of trademark right, transfer of patent right, transfer of non patented technology, transfer of copyright, and transfer of goodwill.

(1) The transfer of the right to the use of the land refers to the act of the land user to transfer the right to the use of the land.

Business tax shall not be levied on the transfer of land use right by land owners and the return of land use right to land owners by land users.

Land lease is not taxed according to this tax item.

(2) The transfer of trademark rights refers to the transfer of the ownership or use rights of trademarks.

(3) The transfer of patent right refers to the transfer of the ownership or use right of patented technology.

(4) The transfer of non patented technology refers to the transfer of ownership or use right of non patented technology.

The act of providing non proprietary technology shall not be taxed according to this tax item.

(5) The transfer of copyright refers to the transfer of the ownership or use right of a work. Works include written works, graphic works (such as picture albums and photo albums), audio and video works (such as master films and video tapes).

(6) The transfer of goodwill refers to the transfer of the right to use goodwill.

According to the above provisions, combined with the situation described in the question, the power generation index held by the company does not fall within the scope of the above intangible assets subject to business tax, so no business tax is payable. At the same time, it does not belong to VAT sales of goods and provision of taxable services, and it is not necessary to pay VAT.

How to make accounting entries for purchasing intangible assets

The accounting treatment of purchased intangible assets is as follows:

Debit: intangible assets.

Taxes payable - VAT payable (input tax).

Credit: bank deposit.

Accounting entries for provision and amortization of intangible assets

Debit: management expense amortization of self used intangible assets.

Credit: accumulated amortization.

People's hearts are good 2024-06-21 13:49:07

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Is ch initial or vowel

Ch is the initial consonant.
Initial consonant: b p、m、f、d、t、n、l、g、k、h、j、q、x、zh、ch、sh、r、c、s、y、w。
Finals: a, o, e, i, u, ü ai、ei、ui、ao、ou、iu、ie、 üe、 r、an、en、in、un、 ün、 ang、eng、ing、ong。
The vowel is a phonological term in Chinese, which refers to the part of Chinese characters other than initials and tones. It used to be called rhyme. The vowel consists of three parts: the beginning (preposition), the belly (main vowel), and the end. According to the vowel structure, it can be divided into single vowel, compound vowel and nasal vowel.
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What side is it

The side of "Dai" is Ge, which refers to putting things on the head, face, neck, hands, etc; It also extends to "respect and love"; There is also "erection"; "Right" and so on.
source:
1. "Zuo Zhuan, Fifteen Years of Xi Gong": "You will walk on the earth and wear the emperor."
2. Shuzhou Is Called to Try Not to Go to My Book: "It's hard to wear a bowl and look at the sky at the same time."
3. Ode to Tokyo: "Dai Jinzheng built a yellow axe."
Sentence making:
1. Our old headmaster was heartily loved by the whole school.
2. Teacher Li is kind and open-minded, and is deeply loved by students.
3. He has done good things for the people, and people love him for sure.
4. He is selfless, fearless, upright and deeply loved by the people.
5. Mr. Zhang is an old teacher who is deeply loved by his classmates.
6. From childhood to adulthood, I will always respect and love you.
7. These teachers, who have worked hard and made great contributions, are deeply loved by the broad masses of the people.

On Lu Xun's couplets

The couplets about Lu Xun include:
1. The first couplet: He fought against the emperor all his life. The second line: No tolerance until death.
2. The first couplet: Never yielded in life. The second line: Fight even before death.
3. The first couplet: Youlahua, who has made great achievements in his life. The second line: Kuang Dai's number of articles Ah Q.
4. First couplet: hanging tomb sword when returning home. The second couplet: It's hard to find the best way to carry the talent.
5. The first couplet: A generation of Gao Wen sets a new flag. The second line: The last words of Qianqiu's lonely painful trust.
6. The first couplet: chivalrous and tender hearted, with eyebrows bent down. The second line: sea in the chest, wind and thunder in the pen.
7. First line: In the national salvation front, an important town was lost. The second line: academic and ideological circles, see this perfect person.
8. The first couplet: Shout like a madman, for the country and for yourself. The second line: Huagai cultivates hesitation and guides the people in the middle.
9. The first couplet: pen ploughing in the wild, with sun, moon and heat in mind. The second couplet: ink sprinkles the river, spend spring and autumn at night and be generous.

What does it mean to heal by oneself

"Heal yourself" means to heal your inner pain alone without help. It means that everything is a person, which reflects the helplessness and helplessness of life. No matter how many trials and tribulations you experience, you should stand up with your head up and not be knocked down by difficulties.
From modern phrases.
One:
1. Number of tables. Single. For people and all kinds of things. For example, one place.
2. The whole. For example, he did not rest this morning.
3. Used between verbs and complements to indicate degree. For example, after a full meal.
People:
1. Someone, someone, someone. From Mencius Teng Wengong: "Those who work hard govern people, and those who work hard govern people."
2. Talent, outstanding person. From Zuo Zhuan, the Thirteenth Year of Duke Wen: "Zi means nobody in Qin."
3. Higher animals that can make and use tools for labor and can use language. From Shuowen: "Man, the nature of heaven and earth is the most expensive."
Self healing: The disease heals itself without treatment. For example, because the falling pillow is an acute onset, it is only a simple muscle spasm, and it has a tendency of self healing.
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