Debit: intangible assets 100
Loan: bank deposit 100.
Depreciation accrual entries on June 5438+February 365438 +0, 2005:
Debit: management fee 10
Credit: accumulated depreciation 10
June 5438+February 3, 20061Depreciation is the same as above.
Sales entry of 65438+1 October1in June 2007;
Debit: Bank deposit 90
Accumulated depreciation 20
Loan: intangible assets 100
Taxes payable-Business tax payable 4.5
non-business income