Company A purchased a non-patented technology and paid a purchase price of 50,000 yuan. This amount was borrowed from a bank, and a borrowing fee of 2,000 yuan was incurred for this purpose.

To pay for non-patented technology with bank borrowings (not bank deposits), the accounting entries should be:

Debit: Intangible assets - non-patented technology 5 2000

Non-patented technology: also known as proprietary technology. It refers to various technologies and know-how that are not known to the outside world, have been adopted in production and business activities, do not enjoy legal protection, and can bring economic benefits. Non-patented technologies generally include industrial know-how, commercial trade know-how, management know-how, etc.

Article 6 of the "Regulations on the Implementation of the Technology Contract Law of the People's Republic of China" stipulates that "non-patented technologies include:

(1) Technical achievements that have not been patented;< /p>

(2) Technical achievements for which patent rights are not granted;

(3) Technical achievements for which patent rights are not granted under the Patent Law"

"People's Republic of China** *Article 25 of the Patent Law of the People’s Republic of China stipulates: “No patent rights shall be granted for the following items:

1. Scientific discoveries;

2. Rules and regulations for intellectual activities Methods;

3. Diagnosis and treatment methods of diseases;

4. Animal and plant species;

5. Substances obtained by nuclear transformation methods. /p>

Patent rights may be granted in accordance with regulations for the production methods of the products listed in item 4 of the previous paragraph.

The Supreme People's Court's "Regulations on Several Issues Concerning the Trial of Science and Technology Dispute Cases" stipulates that. "Non-patented technological achievements should meet the following conditions:

(1) Technical solutions or technical know-how that include technical knowledge, experience and information;

(2) Be in a secret state, that is, they cannot Obtained directly from public channels;

(3) It has practical value, that is, it can enable everyone to obtain economic benefits or competitive advantages;

(4) The owner has taken appropriate measures confidentiality measures and have not provided it to others without an agreed confidentiality obligation.

As long as an enterprise’s technology possesses the above characteristics, it is the enterprise’s non-patented technology.