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Analysis:
On June 5438+ 10/day, 2006, intangible assets investment was accepted:
Borrow: intangible assets-patented technology 200
Loan: share capital 120
Capital reserve-equity premium 80
Annual amortization of intangible assets = 200 ÷ 5 = 400,000 yuan.
65438+February 3, 20061,
Debit: management expenses (or related subjects such as manufacturing expenses) 40
Loan: Accumulated amortization of 40%
65438+February 3, 20071,
Debit: management fee 40
Loan: Accumulated amortization of 40%
Net book value = 200-40-40 = 1.2 million yuan.
If the recoverable amount is less than the net book value, it will be impaired, and the impairment amount =120-90 = 300,000 yuan.
Debit: Asset impairment loss 30
Loan: provision for impairment of intangible assets 30
After that, the annual amortization amount = 90/3 = 300,000 yuan.
65438+February 3, 20081,
Debit: management fee 30
Loan: Accumulated amortization of 30%
Book value = 90-30 = 600,000 yuan; if it is greater than the recoverable amount, it will be impaired, and the impairment amount = 60-40 = 200,000 yuan.
Debit: Asset impairment loss 20
Loan: provision for impairment of intangible assets 20
At the beginning of 2009,
Debit: Bank deposit 50
Cumulative amortization 1 10
Impairment loss of intangible assets 50
Loan: taxes payable-business tax payable 2.5(50×5%)
Intangible assets 200
Non-operating expenses 7.5
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