Debit: accounts receivable of 6,543,800+million.
Debit: Accumulated amortization of 60,000 yuan.
Loan: intangible assets of 654.38+200,000 yuan.
Loan: Non-operating income is 40,000 yuan.
If you receive money, change the accounts receivable into bank deposits.
The invoice of patent right transfer includes value-added tax and local tax surcharge. The specific tax amount is deducted from the non-operating income after the ticket is issued.
I hope to adopt.