Borrow: intangible assets-patent right
80000
Loan: paid-in capital is 80,000 yuan.
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. 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, they show 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.
Paid-in capital account:
1. Account nature: owner's equity account.
2. Account purpose: accounting for the changes and balances of the capital invested by investors. A joint stock limited company shall change this subject to "share capital".
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.
4. Detailed account The detailed account is set according to the investor.