Borrow: intangible assets-patent 960000
Loan: 960,000 yuan in bank deposit.
2. Calculate the annual amortization of the patent right.
Annual amortization of patent right =960000/ 15=64000 (RMB)
3. Prepare accounting entries for patent amortization of 20x 1 year 65438+February 3 1 day.
Debit: management expenses-amortization of intangible assets of 64,000 yuan.
Loan: accumulated amortization is 64,000 yuan.
4. Calculate the patent impairment amount of 20x465438+February 3 1.
Patent book amortized value =960000-64000*4=704000 (yuan)
Patent impairment amount = 704,000-495,000 = 209,000.
5.20x65438+February 3 1 Prepare accounting entries for impairment of intangible assets.
Debit: Asset impairment loss of 209,000 yuan.
Loan: 209,000 for impairment of intangible assets.
6. Calculate the annual amortization amount of patent right after provision for impairment of intangible assets.
Annual amortization of patent right = 495,000/11= 45,000 yuan.
7.20 × accounting entries for patent amortization preparation on February 3, 51day.
Borrow: management expenses-amortization of intangible assets is 45,000 yuan.
Loan: accumulated amortization is 45,000 yuan.
8. Calculate the net profit and loss of the patent right sold on February 3 1 20x6.
Cumulative amortization of patent right =64000*4+45000*2=346000 (RMB)
Book value of patent right =960000-346000-209000=405000 yuan.
Business tax payable =280000*5%= 14000 (yuan)
Net profit and loss from the sale of patent right = 280000-405000-14000 =-139000 (yuan)
9.20x6 Accounting entries for the preparation for the sale of patent right on February 3 1 day.
Debit: the bank deposit is 280,000 yuan.
Accumulated amortization is 346,000 yuan.
Intangible assets impairment reserve 209000
Non-business premises-loss from sale of intangible assets 139000
Loan: intangible assets of 960000 yuan.
Taxes payable-business tax payable 14000