1.6 million is the selling price, which is easy to understand here and needs no explanation.
300-2.5*64, which is the net asset value, where 300 is the purchase cost, that is, the original value of the asset; 2.5 is the monthly amortization amount (300/10/12 = 25,000); 64 is the amortization month (amortization in the current month; It will not be amortized in the sales month. It is exactly 64 months from June 5438+February 2003 to April 2009)
80 thousand is the business tax payable.
Therefore, the net loss caused by the sale of this intangible asset =160-(300-2.5 * 64)-8 =120,000.
That is, the profit is 6.5438+0.2 million.
5、
Debit: bank deposit 160
Cumulative amortization is 160 (2.5*64)
Loan: intangible assets 300
Non-operating income 20
Debit: business tax and additional 8
Loan: Taxes payable-Business tax payable 8
Question 2: How to claim the net loss of intangible assets transferred by enterprises? The book value of intangible assets before transfer is 265,438+00-265,438+00/5× 3 = 84 (ten thousand yuan);
The business tax incurred is 60×5%=3 (ten thousand yuan).
The net loss is (84+3)-60=27 (ten thousand yuan).
(1) Accounting entry for purchasing intangible assets:
Debit: intangible assets 2 10
Loan: Bank deposit 2 10
(2) Calculate the amortization amount of intangible assets according to 20×9 years 65438+February 3 1 day, and prepare the accounting entries for amortization of intangible assets:
Amortization amount of intangible assets in 20×9 years is 65438+February 3 1 day = (215) × (6/12) = 21(ten thousand yuan).
Debit: management fee 2 1
Loan: accumulated amortization 2 1
(3) Calculate the book value of this intangible asset on July 20th 1 day12nd:
Book value of intangible assets = book balance of intangible assets-accumulated amortization-provision for impairment of intangible assets
= 210-(21+42+21) = 84 (ten thousand yuan)
(4) Calculate the net profit and loss from the sale of intangible assets.
Net sales revenue = 60-(210-126)-60 * 5% =-27 (ten thousand yuan)
(5) Prepare accounting entries for the sale of intangible assets.
Debit: Bank deposit 60
Cumulative amortization 126
Non-operating expenses 27
Loan: intangible assets 2 10
Taxable amount 3
Question 3: How to calculate the net profit and loss of intangible assets 80-(200-105-20)-4 =1.
Question 4: What subjects does the net loss from the disposal of intangible assets include? Intangible assets are non-current assets, and the net loss of disposal of non-current assets is included in "non-operating expenses".
Question 5: How to calculate the loss of intangible assets of enterprises? The loss of intangible assets means that intangible assets have been replaced by other new technologies or have exceeded the legal protection period, losing their use value and transfer value, and can no longer bring economic benefits to enterprises, making the intangible assets invalid, and the unamortized balance in their books forms the loss of intangible assets.
The loss of intangible assets of an enterprise has been limited to the book balance, and the specific loss is estimated, predicted or determined by professional institutions.
What is the loss of intangible assets
The loss of intangible assets means that an intangible asset has been replaced by other new technologies or has exceeded the legal protection period, losing its use value and transfer value, and can no longer bring economic benefits to the enterprise, thus making the intangible asset invalid, and the unamortized balance in its book forms the loss of intangible assets.
Accounting treatment of intangible assets loss
If the intangible asset is not expected to bring economic benefits to the enterprise, the book value of the intangible asset should be transferred to the current profit and loss when the enterprise has one or more of the following circumstances:
1. The intangible asset has been replaced by other new technologies, and the intangible asset has no use value or transfer value.
2. An intangible asset has exceeded the legal protection period and can no longer bring economic benefits to the enterprise.
3. Other circumstances that can prove that intangible assets have lost their use value and transfer value.
When an enterprise resells intangible assets, it shall transfer the book value of the intangible assets to the current profits and losses, debit the "management expenses" account and credit the "intangible assets" account.
Audit of intangible assets loss
1. Confirm the existence and ownership of intangible assets of the reporting enterprise.
(1) Obtain or compile intangible assets list, check whether the added contents are correct, and check whether they are consistent with the total amount of general ledger and subsidiary ledger.
(2) Review the original ownership certificate of intangible assets, the holding and confidentiality of patented technology, obtain relevant agreements, minutes of board meetings and other documents and materials, review the nature, composition and valuation basis of intangible assets, and determine the existence of intangible assets.
(3) Assess the impact of intangible assets assessment on payable income tax, and examine whether the intangible assets assessment complies with the tax law and its relevant provisions.
(4) Review whether the amortization of intangible assets complies with relevant regulations and is consistent with the previous period. If the amortization policy changes, review whether the basis is sufficient. Review whether the amortization amount of the current period and its accounting and tax treatment are correct.
① Unless otherwise specified, the amortization expense of purchased goodwill shall not be deducted before tax;
② The value of outsourced intangible assets, including the purchase price and related expenses incurred in the purchase process. Enterprises independently research and develop intangible assets and accurately collect research and development expenses. If the research and development expenses have been directly deducted when incurred, the intangible assets shall not be amortized in installments when used;
(three) the land transfer price paid to the state or other taxpayers after obtaining the land use right shall be managed as intangible assets and amortized equally within the service period not shorter than that stipulated in the contract;
(4) If the software attached to the purchased computing hardware is not separately priced, it shall be included in the computer hardware as a fixed asset management; Software priced separately should be managed as intangible assets.
2. Obtain sufficient and necessary evidence.
To confirm the loss of intangible assets, the following evidence shall be obtained:
(1) economic and technical reasons for the elimination of assets;
(2) A written certificate signed by the legal representative, principal responsible person and financial controller of the enterprise confirming that the relevant assets have no use value or transfer value;
(3) Quality appraisal report issued by relevant technical departments or institutions with technical appraisal qualifications;
(4) the legal protection period documents of intangible assets;
(5) Description of the cost and value recovery of intangible assets.
3. Confirm the pre-tax deduction amount of intangible assets loss.
Calculate the net property loss or permanent or substantial loss of intangible assets of an enterprise, and confirm the specific amount deducted before tax for intangible assets loss after deducting incomings, recoverable amounts, liabilities and insurance claims. ...& gt& gt
Question 6: The net loss arising from the sale of intangible assets by enterprises should be included in () A. Non-operating expenses.
Question 7: What is the net loss from the disposal of intangible assets? The net loss from the disposal of intangible assets refers to the loss caused by the income from the disposal of intangible assets deducting the disposal expenses and the unamortized book value of intangible assets, which should be included in non-operating expenses.
Question 8: What is the accounting treatment of the net loss from the sale of intangible assets? Enterprises sell intangible assets
Debit: bank deposit
Intangible assets impairment reserve
Credit: intangible assets
Pay relevant taxes and fees
Borrow: non-operating expenses-loss from sale of intangible assets
Loans: bank deposits
Taxable
Question 9: What is the net loss caused by the sale of this intangible asset? I think it's 20 yuan's non-operating income. First calculate the annual depreciation =200/5=40. After four years of use =40×4= 160. Book value at disposal =200- 160=40. Net income from disposal-book value = 65-5-40 = 200,000 non-operating income.
Question 10: The net loss from the disposal of intangible assets is only included in non-operating expenses, not in other subjects. The income from the disposal of intangible assets is accounted for by the non-operating income account, and the disposal expenses are accounted for by the corresponding non-operating expenditure account. The business tax payable for the disposal of intangible assets is a part of the expenditure on the disposal of intangible assets, which is accounted for by the non-operating expenditure account, but not by the business tax and additional accounting.