Knowledge points: confirmation and initial measurement of intangible assets
Example, multiple-choice questions in the following, should be confirmed as intangible assets is ().
A. Enterprises create their own goodwill
B. Brands generated within the enterprise
C. Expenditure on research phase of R&D projects within enterprises
D. Patents purchased by enterprises
Reference answer d
Reference and analysis of enterprise's self-created goodwill, internal brand and registration. , should not be recognized as intangible assets. Expenditures in the research phase of internal research and development projects shall be included in the current profits and losses when incurred.
Examples of true and false intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. ( )
Reference answer √.
Refer to and analyze the concept of evaluating intangible assets in this topic.
Knowledge point: research and develop intangible assets by yourself.
Example multiple-choice questions (20 1 5) 20 1 March 31day, an enterprise started to develop a non-patented technology by itself, which was successfully developed on March 201March 4+10/October1day, and achieved the following goals. The total expenditure of this non-patented technology is 3 million yuan in the research stage (none of which meets the capitalization conditions) and 8 million yuan in the development stage (of which 2 million yuan does not meet the capitalization conditions). Regardless of other factors, the entry value of the non-patented technology of this enterprise is () ten thousand yuan.
800 dollars
B.900
About 1 100
In 600 ad
Reference answer d
The expenditures in the reference analysis research stage and those that do not meet the capitalization conditions in the development stage shall be recorded as "R&D expenditures-expensed expenditures" first, and transferred to "management expenses" at the end of the period; Only the expenditures that meet the capitalization conditions in the development stage are included in the cost of intangible assets.
Example: Company A, with multiple-choice questions, started to develop intangible assets on 20 12, 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, the accounting treatment of the above R&D expenditure of Company A in 20 12 is correct ().
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.
Reference answer c
According to the relevant regulations, only expenditures that meet the capitalization conditions in the development stage can be included in the recorded value of intangible assets. The capitalized expenditure amount in the development stage of this topic is = 100+200 = 300 (ten thousand yuan), which is confirmed 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).
Knowledge point: Amortization of intangible assets
For example, multiple-choice questions (20 13)20 12, 12, an enterprise received a government subsidy of 600,000 yuan to purchase patented technology. The amortization period is expected to be 5 years, and the non-operating income to be recognized at the end of 20 12 is ().
A.60
B 12
C.9
D. 10
Reference answer d
Reference analysis 60/5/12×10 = 65438+ten thousand yuan. Amortization of intangible assets starts from the month of purchase and should be amortized at the end of 20 12 10 month.
Examples, multiple-choice questions Among the following statements about accounting treatment of intangible assets, the correct one is ().
A intangible assets with limited service life added in the current month will be amortized from next month.
B the amortization method of intangible assets should reflect the expected realization of its economic benefits.
C intangible assets that cannot reliably determine the expected realization mode of relevant economic benefits shall not be amortized.
D intangible assets with uncertain service life shall be amortized within 10 years by the life average method.
Reference answer b
Reference analysis shows that intangible assets with limited service life added in the current month are amortized from the current month, and option A is wrong; Intangible assets that cannot reliably determine the expected realization mode of relevant economic benefits should be amortized by the straight-line method, and option C is wrong; Intangible assets with uncertain service life need not be amortized, and option D is incorrect.
Example multiple-choice questions (20 14) Among the following items, the statement about accounting treatment of intangible assets is correct ().
A amortization of intangible assets for personal use is included in management expenses.
B amortization of leased intangible assets shall be included in other business costs.
C intangible assets with limited service life shall be amortized from the month when they can be used.
Intangible assets with uncertain service life should not be amortized.
Reference answer ABCD
Case True or False (20 15) Intangible assets with limited service life should be amortized by the straight-line method if the way to realize the expected economic benefits cannot be reliably determined. ( )
Reference answer √.
True or false (20 13) The economic profit of intangible assets is realized by products, and the amortization cost of the intangible assets should be included in the product cost. ( )
Reference answer √.
The economic benefits contained in intangible assets are realized through products or other assets produced, and the amortization amount shall be included in the cost of related assets.
The true and false amortization of intangible assets will definitely affect the current profit and loss. ( )
Reference answer ×
Amortization of intangible assets can be included in the product cost, which does not necessarily affect the current profit and loss.
Knowledge Point: Subsequent Measurement of Intangible Assets
Example multiple-choice questions (20 14) Among the following items, the accounting treatment related to intangible assets is incorrect ().
A. If the R&D stage and the development stage cannot be reliably distinguished, all payments should be recorded as expenses.
B intangible assets with limited service life shall be amortized from the month when they can be used.
C R&D expenditures that do not meet capitalization conditions should be recorded as expenses.
D amortization of leased intangible assets is included in non-operating expenses.
Reference answer d
The amortization amount of intangible assets leased out by reference analysis is included in other business costs.
For example, multiple-choice question (20 13) The correct statement about intangible assets is ().
A research expenditure incurred by self-research and development projects should be included in the cost of intangible assets.
B the amortized amount of the leased intangible assets is included in the sales expenses.
C if the service life is uncertain, it shall be amortized monthly.
D. the net income from the transfer of ownership of intangible assets is included in non-operating income.
Reference answer d
With reference to option A, the research expenditure of research and development projects within the enterprise shall be included in the current profit and loss when incurred. Option B is included in other business costs, and intangible assets with uncertain service life in option C should not be amortized.
Examples, multiple-choice questions Among the following statements about accounting treatment of intangible assets, () is wrong.
Internally generated goodwill should be recognized as intangible assets.
B. The provision for impairment of intangible assets is reversed when the asset value is restored.
C The book value of intangible assets with uncertain service life is amortized on an average of 10 year.
D the right to use the land for self-use obtained by paying the land transfer fee shall be separately recognized as intangible assets.
Reference answer ABC
Reference analysis shows that goodwill is unrecognizable and does not belong to intangible assets; Once the impairment loss of intangible assets is accrued, it shall not be reversed during the holding period; Intangible assets with uncertain service life cannot be amortized. None of the ABC options is correct.
Examples, multiple-choice questions Among the following statements about accounting treatment of intangible assets, the correct one is ().
A the expected service life of intangible assets shall be determined and amortized by stages.
B the right to use the land for self-use obtained with compensation shall be recognized as intangible assets.
C. all expenditures in the research phase of internal R&D projects shall be recognized as expenses.
D once the impairment loss of intangible assets is confirmed, it cannot be reversed in future accounting periods.
Reference answer BCD
Intangible assets with limited service life should be estimated and amortized by stages, while intangible assets with uncertain service life should not be amortized. Option a is incorrect.
Knowledge point: Impairment of intangible assets
Example: Multiple-choice question 2065438+65438 On October 20th, 2003+10, a non-patented technology developed by Company A had reached a predetermined usable state, with an accumulated research expenditure of 800,000 yuan and an accumulated development expenditure of 2.5 million yuan (including 2 million yuan eligible for capitalization), but its service life could not be reasonably determined. 20 13 12 3 1, and the recoverable amount of this non-patented technology is 1.8 million yuan. Assuming that the relevant taxes and fees are not considered, Company A's provision for impairment of this non-patented technology is () ten thousand yuan.
A.20
b70
C. 100
D. 150
Reference answer a
According to the meaning of the question, all research expenditures are recognized as expenses and are not included in the cost of intangible assets, while the expenditures that meet the capitalization conditions in development expenditures are included in the cost of intangible assets, so the cost of intangible assets is 2 million yuan. Because the service life of intangible assets is uncertain, there is no need to amortize. The provision for impairment of the non-patented technology should be accrued by Company A = 200- 180 = 20 (ten thousand yuan).
Example multiple-choice questions (2014) 20 10/,an enterprise purchased a patented technology and put it into use on the same day, with an initial entry value of 5 million yuan and an amortization period of10 years, which was amortized by the straight-line method. 201365438+February 3 1, and the estimated recoverable amount of this patented technology is 2.7 million yuan. Assuming that other factors are not considered, the accounting treatment result of this patented technology on February 3 13 1 day is correct ().
A the book value of this patented technology is 2.7 million yuan on February 3, 2013.
The total amortization in b. b. 20 13 is 450,000 yuan.
The total amortization in c. c. 20 13 is 500,000 yuan.
D.20131231The book value of this patented technology is 3 million yuan.
Reference answer AC
Reference analysis shows that the annual amortization amount of the non-patented technology is = 500/ 10 = 50 (ten thousand yuan), and option c is correct; Intangible assets are amortized from the month of purchase, from 2,065,438+1in 001to 2,065,438+65,438+31in February 2003. The accumulated amortization amount of this patented technology is 50× 4 = 200 (ten thousand yuan). Therefore, the book value of this patented technology on June 365438+February 3 1 and 2065438 is = 500-200 = 300 (ten thousand yuan), which is greater than June 365438+February 3 1 and 2065438. The estimated recoverable amount of the patented technology is 2.7 million yuan, and provision for impairment is made.
Example multiple-choice questions (20 15) Among the following statements about intangible assets, the correct one is ().
A no provision has been made for impairment of assets with uncertain life.
B if the service life is limited, it shall be amortized.
C if the service life is limited, it shall be amortized according to the gross product method.
D impairment has been withdrawn and cannot be reversed in future periods.
Reference answer BD
Refer to resolution option A, intangible assets with uncertain service life will not be amortized, but impairment test should be conducted at least at the end of each period, and impairment reserve should be accrued if impairment occurs; Option C, the amortization method of intangible assets should be determined according to the way of realizing its economic benefits, not necessarily the total production method.
Knowledge point: Disposal of intangible assets
Example multiple-choice questions (20 15)20 14 September 1 day, an industrial enterprise transferred a patent with a patent fee of 250,000 yuan and accumulated amortization of 50,000 yuan. The transfer price is 300,000 yuan. Regardless of other factors, the following accounting results about patent right transfer are correct ().
A. Non-operating income increased by 300,000 yuan.
B. Other business income increased by 300,000 yuan.
C. increase in non-operating income100000 yuan.
D. Increase in other business income100,000 yuan.
Reference answer c
Reference analysis accounting entries are:
Debit: 300,000 yuan from the bank.
Accumulated amortization of 50,000 yuan
Loan: intangible assets of 250,000 yuan.
Non-operating income 100 000
Example multiple-choice questions (20 13) The net income from the sale of trademark rights should be recorded in this subject ().
A. Investment income
B. Other business income
C. non-operating income
D. Income from main business
Reference answer c
See the disposal of intangible assets with reference to this question. The net income from the disposal of intangible assets is included in non-operating income.
Example multiple-choice questions (20 13)20 10 April 1 day to buy a patent right, the purchase price and related taxes and fees are * * * 240,000 yuan. The estimated service life is 5 years, and the estimated net salvage value is 0. Amortization by the straight-line method is 20 12 166.
44 550
B.32 550
C.6 1 450
D.40
Reference answer a
According to the analysis, the annual depreciation amount is = 240,000/5 = 48,000 yuan. Intangible assets are purchased in the current month and amortized in the current month. Therefore, the period from 20 1 April 1 to 201June11October1is two years and seven months. Then 20 12, 165438+ 10, 1 depreciation at the time of sale = 48000× 2+48000× 7/12 =1240000.
Example: Judging the intangible assets sold by an enterprise, the price obtained shall be recognized as income; At the same time, the book value of intangible assets is recognized as expenses. ( )
Reference answer ×
Intangible assets sold by enterprises belong to the non-daily activities of enterprises, so the price obtained cannot be recognized as the income of enterprises.
Knowledge point: Long-term prepaid expenses
Example, multiple-choice question (20 15) Among the following items, the one that passed the "long-term deferred expenses" accounting is ().
A. Expenses incurred by the Administration Department in daily maintenance of fixed assets
B. Daily repair cost of fixed assets in production workshop
C. Improvement expenditure incurred from operating leased fixed assets
D. improvement expenses incurred in financing lease of fixed assets
Reference answer c
Refer to solutions A and B, and include the management fee; Option d is included in the cost of fixed assets.
Example multiple-choice questions (20 15) Enterprise A rents an office building and needs to be renovated for its operation. The decoration materials cost is 200,000 yuan, the value-added tax is 34,000 yuan, and the salary paid to the decoration workers is 50,000 yuan. Long-term renovation expenditure of office building is () yuan.
$284,000
250,000 Brunei dollars
C.234 000
200,000 dinars
Reference answer a
According to the reference analysis, the decoration expenditure to be shared for a long time = 200 000+34 000+50 000 = 284 000 (Yuan).
Example multiple-choice questions (20 1 4) 201March 31day, an enterprise renovated an office building leased by way of operating lease, resulting in employee salary15,000 yuan and other expenses of 450,000 yuan. 20 13 10 3 1, the office building has been renovated and put into use, and there are still five years before the lease expires. Assuming that other factors are not taken into account, the impact of the renovation cost of the enterprise on the profit and loss of 20 13 is () ten thousand yuan.
A.45
B 12
C.2
Cao 60
Reference answer c
Expenditure on improvement of fixed assets leased from operating lease is included in long-term deferred expenses and amortized after completion. Amortization amount of 20 165438+ 10 and 65438+2 months = (45+15)/5/12× 2 = 2 (ten thousand yuan).