1. The right to obtain non-patented technology is:
Borrow: intangible assets
Loans: bank deposits
2. Monthly amortization:
Debit: management expenses-amortization of intangible assets
Loan: accumulated amortization
3. Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.
Accounting is an economic management that takes money as the main unit of measurement and uses special methods to check and supervise the economic activities of the unit.
Accounting is an economic management activity with currency as the main unit of measurement, vouchers as the main basis, and special technical methods to conduct comprehensive, comprehensive, continuous and systematic accounting and supervision of a unit's capital movement, provide accounting information to relevant parties, participate in business management, and improve economic efficiency. In ancient times, this was a meeting. China has had a special accounting office since the Zhou Dynasty, which is responsible for taxation, currency and other financial work, and conducts monthly plans and annual meetings. In other words, every month counts as a "plan" and the whole year counts as a "meeting". Together, the two become "accounting".
References:
Accounting Baidu encyclopedia