This topic examines the confirmation and measurement of intangible assets. 2 million yuan spent in the research stage and 6,543,800 yuan spent in the development stage should be included in the current profit and loss as expenses. In 2065.438+05, the capitalization amount of this non-patented technology was 6 million yuan, and the amortization amount was 600/5 * 3/654.38+02 = 300,000 yuan. This non-patented technology * * caused the enterprise 2.066 million yuan.
200 yuan was spent in the research stage, all of which were expensed, and the management expenses increased by 2 million yuan, while the total profit decreased by 2 million yuan;
In the development stage, the uncapitalized expenditure is 7.5-6 million yuan =/kloc-0.5 million yuan, the management expenses increase/kloc-0.5 million yuan, and the total profit decreases/kloc-0.5 million yuan;
The recorded value of intangible assets is = 6 million yuan, and it reached the intended usable state in June 65438+ 10/2, and it will be amortized from that month, 10,/112, totaling *.
This non-patented technology caused the total profit of the enterprise to decrease by 2015 = 200+150+30 = 3.8 million yuan.