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Transferred the right to use a non-patented technology to Company B, and obtained a technology transfer fee of 30,000 yuan this month, which has been deposited in the bank. Debit: 30,000 yuan in the bank, loan: 30,000 yuan in other business income, and 3,000 yuan in wages payable for providing technical services. Borrow: 3000 yuan for other business expenses; 3000 yuan for wages payable to employees. The monthly amortization amount of this intangible asset is 2000 yuan. Borrow: other business expenses 2000 loans: accumulated amortization 2000 assuming that the business tax rate is 5% for technology transfer income (regardless of other tax rates) Borrow: business tax and additional 30000*5%= 1500 loans: tax payable-business tax payable 1500.