Transfer the technology transfer fee to the management fee account, and then do this:
Borrow: intangible assets-non-patented technology-technology transfer fee
Loans: bank deposits
And then repay it in installments every year and month.
Borrow: enterprise management fee-intangible assets-technology transfer fee
Loan: intangible assets-non-patented technology-technology transfer fee
Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities, and the specific items include: expenses incurred by the board of directors and the administrative department in the business management of the enterprise.
How to deal with the expenses during the preparation of the enterprise?
The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit the "management fee" account and credit the "bank deposit" account.
The wages of the staff of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "payable employee salaries"; The compensation fee for mineral resources determined by the enterprise according to the provisions shall be debited to the subject of "management fee" and credited to the subject of "tax payable".
The expenses incurred by the administrative department of the enterprise, such as office expenses, utilities, travel expenses, and business entertainment expenses, consulting fees, research fees, etc., shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "R&D expenditures".
At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".
Is the technology transfer fee an administrative fee? On the whole, according to the accounting entries handled by Bian Xiao, I believe everyone knows that technology transfer can be included in the accounting of intangible assets, but management fees should be dealt with when amortization is carried out; If you have any questions about this accounting entry, you are welcome to study the relevant information described on this website.