Accounting entries of intangible assets investment in shares
1. Enterprises implement new accounting standards:
Debit: bank deposit
Provision for impairment of intangible assets
accumulated amortization
Loan: intangible assets
Non-operating income
Taxes payable-VAT payable
2, the implementation of the small enterprise system:
Debit: bank deposit
Loan: intangible assets
Non-operating income
Taxes payable-VAT payable
What is intangible assets?
Intangible assets refer to identifiable non-monetary assets without physical form. An enterprise can recognize intangible assets only when it meets the following two conditions: the economic benefits generated by this asset are likely to flow into the enterprise; The cost of this asset can be measured reliably.
Intangible assets include:
1, social intangible assets, including patents, non-patented technologies, trademarks, copyrights, franchise rights, land use rights, trade secrets, etc.
(1) Patent right refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention-creation within the statutory time limit;
(2) Non-patented technology, also known as proprietary technology, refers to all kinds of technologies and proprietary technologies that are not known to the outside world and should be adopted in production and business activities, and can bring economic benefits without legal protection;
(3) Trademark right refers to the right to use a specific name or design on a specified commodity or product;
(4) Copyright refers to some special rights that producers enjoy according to law for the literary, scientific and artistic works they create;
(5) Franchise refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right refers to the right that the state allows enterprises to develop, utilize and manage state-owned land within a certain period of time.
2. Natural intangible assets include natural resources such as natural gas without physical form.