-
When purchased on April 1 of the year: (if the contract stipulates the beneficial period and the law also stipulates the effective period, the amortization period shall not exceed the shorter of the beneficial period and the effective period).
Borrow: Intangible assets 480,000
Credit: Bank deposit 480000
Amortized separately each year:
Debit: Administrative expenses - amortization of intangible assets 48,000
Credit: Intangible assets 48,000
3.Transfer of intangible assets:
Debit: Bank deposit 280000
Provision for impairment of intangible assets 144,000
Credit: Intangible assets 336,000
Non-operating income - **Income from intangible assets 74,000 Tax payable - Business tax payable 14,000
-
1.At the time of acquisition.
Borrow: Intangible assets - patent rights 480,000
Credit: Bank deposit 480000
2.Amortized over 10 years.
Monthly. Borrow: Administrative Expenses - Amortization of Intangible Assets 4000 Credit: Intangible Assets - Patents 4000
3. At the time of transfer. Debit: Bank deposit 280000
Non-operating expenses - **Net loss on intangible assets 95,120 credit: Intangible assets 360,000
Tax Payable - Sales Tax Payable 14000
Tax Payable - Urban Construction Tax Payable 700
Other Payables - Education Surcharge 420
-
Purchased on 1 April 2000:
Borrow: Intangible assets 480,000
Credit: Bank deposit 480000
Amortized 9 months in 2000:
Debit: Administrative Expenses - Amortization of Intangible Assets 36000
Credit: Intangible assets 36000
Amortization in 2001:
Debit: Administrative expenses - amortization of intangible assets 48,000
Credit: Intangible assets 48,000
Amortized for 9 months in 2002:
Debit: Administrative Expenses - Amortization of Intangible Assets 36000
Credit: Intangible assets 36000
When transferring intangible assets:
Debit: Bank deposit 280000
Operating expenses - **loss on intangible assets 94,000
Credit: Intangible assets 360,000
Tax Payable - Sales Tax Payable 14000
-
The amortization methods of intangible assets mainly include the straight-line method and the total production method.
Intangible assets, i.e., identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form. An asset meets the criteria of identifiability in the definition of intangible assets if it meets one of the following conditions: it can be separated or divided from the enterprise, and it can be used for buying, selling, transferring, licensing, etc., either alone or together with related contracts, assets or liabilities.
Intangible assets include social intangible assets and natural intangible assets.
Among them, social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, concession rights, land use rights, etc.; Natural intangible assets include natural resources such as natural gas that do not have a physical form.
1) Patent right: refers to the exclusive rights granted by the national patent authority to the applicant for an invention-creation patent within the statutory time limit, including invention patent rights, utility model patent rights and design patent rights.
2) Non-patented technology: also known as proprietary technology, refers to various technologies and know-how that are not known to the outside world, should be used in production and business activities, do not enjoy legal protection, and can bring economic benefits.
-
Correct Answer: D: The amortization methods of intangible assets mainly include the straight-line method and the total production method.
Answer analysis: Option A, unobservable assets with uncertain useful lives should not be amortized; The amortization of leased intangible assets is recorded"Other business costs are unbearable"Subjects; Option C, the disposal of intangible assets with a limited useful life is not amortized in the current month.
This question is aimed at:"Amortization of intangible assets"Knowledge points are assessed.
-
Answer]: B, E
Expenditures for the study phase should be expensed, option A is incorrect; Repatriated intangible assets that do not bring economic benefits to the enterprise should be fully included in non-operating expenses at their carrying value, option C is incorrect; If an intangible asset contains an economic benefit realized through the product produced, the amortization amount of the intangible asset should be included in the cost of the product, option d is incorrect.
-
Answer: Changxinshan case]: b, c, d
BCD Analysis] This question assesses the amortization resistance of intangible assets. Intangible assets with uncertain useful life should not be amortized.
-
Answer]: b, c, d
This question examines the amortization of intangible starvation. If the useful life of the non-balanced asset is uncertain, it should not be amortized.
-
The method used for amortization of intangible assets is the straight-line method and the output method.
1. Straight-line method: The straight-line method, also known as the average life method, is a method of evenly distributing the amortized amount of intangible assets in each accounting period, and its calculation formula is as follows:
Annual amortization of intangible assets = total acquisition of intangible assets useful life.
2. Output method: The output method refers to a method of calculating the amortization amount based on the Changshan output provided by intangible assets throughout the use period, which is based on the premise that the value of intangible assets consumed per unit of output is equal. It is calculated as follows:
Amortization per unit of production = amortization of assets without period in each period = amortization per unit of production Actual completed production in the period.
Amortization of intangible assets by enterprises:
An enterprise shall amortize intangible assets from the time when the intangible assets are available for use to the time when they are no longer recognized as intangible assets.
The amortization method of intangible assets chosen by the enterprise should reflect the expected realization of the economic benefits related to the intangible assets. If the expected realization method cannot be reliably determined, the straight-line method of amortization shall be adopted.
The amortization amount of intangible assets should generally be included in the profit or loss for the current period (management fees, other business costs, etc.). If the economic benefit contained in an intangible asset is realized through the production of products or other assets, the amortization amount should be included in the cost of the relevant asset.
At least at the end of each year, an enterprise should review the useful life and amortization method of intangible assets with a limited useful life. If the useful life and amortization method of an intangible asset are different from those previously estimated, the amortization period and amortization method should be changed.
In business activities, the amortization amount of intangible assets calculated according to the regulations can be deducted in the calculation of taxable income. The amortization of intangible assets shall be calculated using the straight-line method. If the useful life of an intangible asset is agreed in the agreement or contract, it may be amortized in installments according to the useful life agreed in the agreement or contract. >>>More
For term-based intangible assets, if they are amortized in installments during the effective period of use, and the estimated useful life of trademark rights and patent rights is determined, and the risk of impairment is low, the straight-line method of amortization is used to directly include profit or loss. The processing is as follows: pay the franchise fee. >>>More
The amortization methods of intangible assets mainly include the straight-line method and the total production method. >>>More
Accounting elements that cannot be included in intangible assets do not meet the requirements for recognition of intangible assets, such as: the goodwill created by the enterprise cannot be recognized. >>>More
1) Improvements in the recognition of intangible assets.
1.The new standard broadens the scope of intangible assets. This is mainly reflected in two aspects: >>>More