Received a patent from an investor. The patent is an intangible asset. The accounting entries are:\r\nDebit: Intangible assets - patent 80,000 Credit: Paid-in capital 80,000\ r\n\r\n Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets. \r\n\r\nPaid-in capital account:\r\n 1. Account nature: owner’s equity account. \r\n 2. Account purpose: to calculate the changes and balances of investors’ invested capital. A joint stock company should change this account to the "share capital" account. \r\n 3. Account structure: An increase in the credit side registers the amount of investment actually received; a decrease in the debit side registers the amount of capital reduced in accordance with legal procedures; the balance at the end of the period is on the credit side, indicating the total capital invested by the investor in the enterprise. \r\n 4. Detailed accounts are set up according to investors.