How to deal with the accounting of technology shares?

When an enterprise shares with technology, it generally sets up an intangible asset account and a paid-in capital account. What is the corresponding accounting treatment?

How do technology stocks keep accounts?

Enterprises can use technology to buy shares, including patented technology, non-patented technology, software copyright, etc. , and technology stocks can account for up to 70% of the registered capital. Technology shares can do the following accounting treatment:

Borrow: intangible assets

Loan: paid-in capital

Technology and patents are legal "intangible assets", which need to be evaluated and priced later before they can be used as investment capital. Moreover, the company law stipulates that in the company's total investment quota, the shares formed by intangible assets cannot exceed 60%, and the monetary capital cannot be less than 30%.

Therefore, it is necessary to determine the company's shareholding structure through consultation and form the company's articles of association, so as to fulfill the legal procedures of company registration and establish a company.

What are intangible assets and paid-in capital?

Intangible assets include social intangible assets and natural intangible assets. Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.

Intangible assets have three characteristics:

1, which has no physical form;

2. It is recognizable;

3. It belongs to non-monetary long-term assets.

Paid-in capital refers to all kinds of property invested by investors as capital, which is the source of all legal capital registered by enterprises and reflects the basic property right relationship between owners and enterprises. The proportion of paid-in capital is the main basis for enterprises to distribute profits or dividends to investors.

Paid-in capital is the owner's equity account. The part of an enterprise that exceeds its registered capital or share capital received from investors shall be regarded as capital premium or share capital premium and included in the "capital reserve" subject.