Accumulated amortization of 200 pounds
Intangible assets impairment reserve 100
Loan: intangible assets 600
Taxes payable-business tax payable 50
Non-operating income 650
The book balance of intangible assets is 6 billion, amortization is 2 million, and provision for impairment is 654.38 billion, that is, the book value of intangible assets is 3 million (60 million-2006.5438 million).
Sold 6.5438+million, which is income. Revenue minus cost, 1000-300=700.
Finally, the business tax of 500,000 yuan was paid, which was included in 7 million yuan, and it had to be deducted, so it was 700-50=650.