Loan: bank deposit 105000.
2. Borrow: 200,000 yuan for intangible assets.
Loan: paid-in capital is 200,000 yuan.
3. Borrow: intangible assets 13000 yuan (registration fee 3000+ lawyer's fee 10000 yuan)
Management fee is 42,000 yuan (salary fee is 35,000 yuan+material consumption is 6,000 yuan+electricity fee is 65,438 yuan+0,000 yuan).
Loan: 6000 yuan for raw materials.
The salary payable to employees is 35,000 yuan.
Accounts payable 14000 (electricity fee 1000+ registration fee 3000+ attorney fee 10000)
4.105000/112 = 875 (yuan)
200000/3/ 12 = 5555.56 (yuan)
Debit: management expenses-amortization of intangible assets 6430.56 (875+5555.56)
Loan: intangible assets 6430.56