Company patent entry

Receiving the patent right invested by investors in the enterprise, which belongs to intangible assets. The accounting entries are: \ r \ nLoan: intangible assets-80,000 patent loans: 80,000 paid-in capital \ r \ n \ r \ Tangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, but are represented by some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. \ r \ n \ r \ Paid-in capital account: \r\n 1. Account nature: owner's equity account. \r\n 2。 Account purpose: accounting for changes and balances of investors' invested capital. A joint stock limited company shall change this subject to "share capital". \r\n 3。 Account structure: add credit records and register the actual amount of investment received; Write down the debit and register the amount of capital written down according to legal procedures; The ending balance is in the lender, indicating the total capital invested by investors in the enterprise. \r\n 4。 Detailed account according to investors to set up detailed accounts.