When royalty income is obtained,
Debit: bank deposit 10000
Loan: other business income 10000.
When business tax is accrued, business tax payable = 10000× 5% = 500.
Debit: Other business expenses 500.
Loan: taxes payable-business tax payable 500.
When paying business tax
Borrow: taxes payable-business tax payable 500.
Loan: 500 yuan in the bank.
2 ownership transfer, to carry forward the cost of intangible assets.
Debit: Other business expenses.
Loan: intangible assets