A company developed a new technology by itself, and accumulated R&D expenditure was 7 million yuan, of which 5 million yuan was eligible for capitalization. After successful research and development, he filed a patent application with the State Patent Office and was approved. The actual registration fee was 80,000 yuan. The training fee for relevant personnel to use this new technology is 60,000 yuan. Regardless of other factors, the recorded value of this intangible asset of Company A is () ten thousand yuan.
A.5 14
B.508
C.708
D.7 14
2. (Multiple choice question)
A company began to develop its own intangible assets on 20 19 10, and achieved its intended purpose on 12 3 1. Among them, 400,000 yuan employee salary and 500,000 yuan special equipment depreciation occurred in the research stage; After entering the development stage, the relevant employees who do not meet the capitalization conditions are paid 600,000 yuan, and the special equipment is depreciated 600,000 yuan. The salary of employees eligible for capitalization is 6,543,800 yuan+0.5 million yuan, and the depreciation of special equipment is 2.5 million yuan. Assuming that the intangible assets of Company A are used to produce product A after the development is completed, Company A shall confirm that the amount of management expenses is () ten thousand yuan on 20 19.
A: 90
B 120
C. 100
D.2 10
3. (Multiple choice question)
A company began to develop its own intangible assets on 20 19 10, and achieved its intended purpose on 12 3 1. Among them, the salary of employees in the research stage is 300,000 yuan and the depreciation of special equipment is 400,000 yuan; After entering the development stage, the related expenses incurred before reaching the capitalization conditions are 300,000 yuan, and the depreciation of special equipment is 300,000 yuan. After meeting the capitalization conditions, the employee's salary is 6.5438+0 million yuan, and the depreciation of special equipment is 2 million yuan. Assuming that other factors are not considered, in the following accounting treatment of the above R&D expenditure conducted by Company A in 20 19, the correct one is ().
A. Confirm the management expenses of 700,000 yuan and intangible assets of 3.6 million yuan.
B. Confirm that the management expense is 300,000 yuan and the intangible assets are 4 million yuan.
C. Confirm that the management expense is 6,543,800 yuan+300,000 yuan, and the intangible assets are 3 million yuan.
D. Confirm that the management expense is 6,543,800 yuan and the intangible assets are 3,300,000 yuan.
4. (Multiple choice question)
20 18, 12, 3 1, the original price of a franchise of company a is 8 million yuan, with amortization of 2 million yuan and impairment reserve of 3 million yuan. The estimated service life is 5 years, and there is no residual value, which is amortized by the straight-line method. Without considering other factors, in 20 19, the amount to be amortized for the franchise of company a is () ten thousand yuan.
A.60
B 160
C. 120
D. 180
5. (Multiple choice question)
Among the following statements about intangible assets with uncertain service life, the correct one is ().
A when there is evidence that its service life is limited, it should be treated as a change in accounting policy.
B. impairment test shall be conducted once a year.
C. All of them shall be amortized according to 10 year.
D. amortization by the straight-line method.
Reference answer and analysis
1. answer B.
Analysis: The recorded value of this intangible asset of Company A is =500+8=508 (ten thousand yuan), and the training fees of relevant personnel using this new technology are included in the current profit and loss, which does not constitute the cost of intangible assets.
2. answer D.
Analysis: The amount of management fee included in 20 19 of Company A =(40+50)+(60+60)=2 10 (ten thousand yuan).
3. answer C.
Analysis: According to the regulations, only expenditures that meet the capitalization conditions in the development stage can be included in the recorded value of intangible assets, and the amount of expenditures that meet the capitalization conditions in the development stage =100+200 = 3 million yuan (ten thousand yuan) is recognized as intangible assets; Other expenses are included in the current profit and loss, so the amount included in the management expenses is =(30+40)+(30+30)= 130 (ten thousand yuan).
4. a.
Analysis: Amortization amount of franchise right of Company A in 20 19 =(800-200-300)/5=60 (ten thousand yuan), and item A is correct.
5. answer B.
Analysis: Item A should be treated as a change of accounting estimate; Intangible assets with uncertain service life should not be amortized, and items C and D are incorrect.