The amortization period is 10 year, which has been amortized by the straight-line method for 5 years, and the accumulated amortization amount is (200÷ 10×5).
Book value of intangible assets =200-(200÷ 10×5),
The sales income is 6.5438+0.4 million yuan, the business tax rate is 5%, and the business tax payable is 654.38+0.40× 5%.
Sales profit and loss =140-[200-(200 ÷10× 5)]-140× 5% = 33 (ten thousand yuan).
Accounting treatment is as follows:
Debit: bank deposit 140
Cumulative amortization 100
Loan: intangible assets 200
Taxes payable-Business tax payable 7
Non-operating income-income from disposal of non-current assets 33