Financial accounting, about intangible assets, non patented technology, how to keep accounting entri

1. The acquisition of non-patented technology rights is:

Borrow: Intangible assets.

Credit: Bank deposits.

2. When amortized monthly:

Debit: Administrative expenses - amortization of intangible assets.

Credit: Accumulated amortization.

3. Intangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form. Intangible assets are divided into broad and narrow senses, and intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have a material entity, but are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, i.e., patent rights, trademark rights, etc. are referred to as intangible assets.

On January 1, borrowed: intangible assets of 2 million.

Credit: Bank deposit of 2 million.

Monthly amortization Loan: management expenses million (200 10 12) Credit: accumulated amortization million.

Book value as at 31 December 2001 = 200-20 = 1.8 million.

In 2002, the monthly amortization was 180 6 12 = million.

Borrow: management expenses million.

Credit: accumulated amortization million.

Book value as at 31 December 2003 = 10,000.

Impairment = 120-100 = 200,000.

Borrow: asset impairment loss of 200,000.

Credit: Provision for impairment of intangible assets is 200,000.

Amortization in 2004 = 100 4 = 250,000.

Borrow: management expenses of 250,000.

Credit: Accumulated amortization of 250,000.

Book value as at January 5, 2005 = 100-25 = 750,000.

Borrow: bank deposit of 800,000 (is the title wrong, write an extra zero?) Accumulated amortization of 105

The provision for impairment of intangible assets was 200,000.

Credit: 2 million intangible assets.

Tax payable - business tax 40,000.

Non-operating income of 10,000 yuan.

Borrow: intangible assets 2,000,000

Credit: Bank deposit 2000000

Borrow: manufacturing cost 200,000

Credit: Accumulated amortization of 200,000

Borrow: manufacturing cost 300,000

Credit: Accumulated amortization of 300,000

Borrow: manufacturing cost 300,000

Credit: Accumulated amortization of 300,000

Borrow: asset impairment loss 200,000

Credit: Provision for impairment of intangible assets 200,000

Borrow: manufacturing cost 250,000

Credit: Accumulated amortization of 250,000

Borrow: bank deposit 8000000

Accumulated amortization of 1,050,000

Provision for impairment of intangible assets 200,000

Credit: intangible assets 2,000,000

Tax payable - sales tax 400,000

Non-operating income was 6,850,000

This question is outdated and contrary to some of the regulations. It is advisable to throw it away, otherwise it will mislead you.

Non-patented technology is an "intangible asset" of an enterprise.

The specific accounting treatment of non-patented technology purchased or developed by an enterprise is as follows:

1. The enterprise purchases non-patented technology and makes accounting entries.

For: Borrow: Intangible assets.

Taxes and fees due. – VAT payable (input tax.

Credit: Bank deposits.

2. The enterprise develops its own non-patented technology, and the accounting entries are:

When an expense is incurred:

Borrow: R&D expenditures.

Expense (when there is a noisy R&D expenditure).

R&D Expenditure – Capitalized Expenditure (Development Expenditure incurred.

Credit: Bank deposits.

When R&D is completed and an intangible asset is formed:

Borrow: Intangible assets.

Credit: R&D Expenditure – Capitalized Expenditure.

Among them, when the R&D expenditure incurred is an expenditure in the research phase:

Borrow: Administrative expenses.

Credit: R&D Expenditure – Expensed Expenditure.

If an enterprise purchases non-patented technology, it should be accounted for through the "intangible assets" account; If an enterprise independently develops non-patented technology, it should distinguish between research stage expenditure and development stage expenditure, and if it meets the capitalization conditions, it will be accounted for through the "R&D expenditure - capitalization expenditure" account, and finally included in the "intangible assets" account; For those who do not meet the conditions before capitalization, they will be accounted for through the "R&D expenditure - expense expenditure" account and transferred to the "management expenses" account.

Recording of non-patented technology intangible assets: The cost includes the total amount of expenditure incurred from the time the conditions for the recognition of the intangible asset are met until the intended use is achieved, but no adjustment is made for the expenditure that has been expensed in previous periods.

Intangible assets can only be recognized if they meet the following conditions at the same time:

1. The economic benefits related to the intangible asset are likely to flow into the enterprise;

As an intangible cluster asset, the project must have the condition that the economic benefits of its production are likely to flow into the enterprise. Because the most basic characteristic of an asset is that the expected economic benefits generated are likely to flow into the enterprise, if the expected economic benefits generated by a certain project cannot flow into the enterprise, it cannot be recognized as an asset of the enterprise.

2. The cost of the intangible asset can be reliably measured.

The goodwill created by the enterprise and the brands and newspaper names generated internally should not be recognized as intangible assets because their costs cannot be reliably measured.

Patents that do not constitute intangible assets can be directly included in the period expense account when the slag is auctioned, such as the management department, included in the management expense - office expense account, belonging to the sales department included in the sales expense - office attack or quiet expense account for accounting, if the general taxpayer obtains the VAT special group invoice, the corresponding input tax should also be confirmed, and its entries are, debit: management expenses - office expenses, etc., tax payable - value-added tax payable - input tax, credit: bank deposits, etc.

Patents are accounted for through intangible asset accounts.

When purchasing patents, the accounting treatment is: borrowing: intangible assets - patents, taxes payable - value-added tax payable (input tax amount), credit: bank deposits and other accounts.

When the patent amortization is in the cavity, the accounting treatment is, borrowing: management expenses and other accounts, credit: accumulated amortization - patents.

Non-patented technology belongs to the "intangible assets" of the enterprise.

The specific accounting treatment of non-patented technology purchased or developed by an enterprise is as follows:

1. The enterprise purchases non-patented technology town Li Zhushu, and the accounting entries are:

Borrow: Intangible assets.

Tax payable – VAT payable (input tax);

Credit: Bank deposits.

2. The enterprise develops its own non-patented technology, and the accounting entries are:

When an expense is incurred:

Borrow: R&D expenditure - expensed expenditure (when R&D expenditure is incurred);

R&D expenditure – capitalized expenditure (when development expenditure is incurred);

Credit: Bank deposits.

When R&D is completed and an intangible asset is formed:

Borrow: non-disturbing Hu-shaped assets;

Credit: R&D Expenditure – Capitalized Expenditure.

Among them, when the R&D expenditure incurred is an expenditure in the research phase:

Borrow: Administrative expenses.

Credit: R&D Expenditure – Expensed Expenditure.

If an enterprise purchases non-patented technology, it should be accounted for through the "intangible assets" account; If the enterprise independently develops non-patented technology, it should distinguish between research stage expenditure and development stage expenditure, and if it meets the capitalization conditions, it will be accounted for through the "R&D expenditure - capitalized expenditure" account, and finally included in the "intangible assets" account;

Non-patented technology, also known as proprietary technology, refers to various technologies and experiences that have not been disclosed and have not been patented, but have been adopted in production and business activities, do not enjoy legal protection, but are monopolized by inventors, and have practical value, such as design drawings, materials, data, technical specifications, technological processes, material formulas, management systems and methods, etc.

For those who do not meet the conditions for capitalization, they will be accounted for through the "R&D expenditure - expensed expenditure" account and transferred to the "management expenses" account.