Borrow: intangible assets of 6000000.
Loan: 6000000 yuan in bank deposit.
Monthly amortization = 6000000/(10 *12) = 50000 yuan;
Debit: the management fee is 50000 yuan.
Loan: accumulated amortization of 50,000 yuan.
As of August 1 2,065,438, the accumulated amortization amount = 50,000 * 43 = 2150,000 yuan:
Debit: Other business expenses are 3.85 million yuan.
Accumulated amortization 2 150000
Loan: intangible assets 6000000.
Debit: 2000000 in the bank.
Credit: other business income is 2000000.
Pay business tax:
Debit: other business expenses 100000.
Loan: bank deposit 100000.