Enterprises set detailed accounts according to management needs. Enterprises can set up secondary detailed accounts according to the classification of intangible assets, and then set up tertiary accounts according to the specific names (or existing forms) of specific intangible assets. ?
Intangible assets account reflects the cost of intangible assets of enterprises. This course should be based on intangible assets, detailed accounting. Intangible assets-patents, non-patented technologies, trademarks, copyrights, land use rights, franchises, etc. should be set up with detailed accounts for detailed accounting.
General intangible assets will not be accounted for in special account books like fixed assets, but intangible assets can be accounted for in three-column subsidiary ledger. The format of the three-column detailed classification of books is basically the same as that of the three-column general classification of books, and there are three basic columns of "debit, credit and surplus", but generally there are no columns reflecting the corresponding subjects.
Extended data:
Article 8 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that the transfer of intangible assets refers to the transfer of ownership or use right of intangible assets. The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer.
(a) the transfer of land use rights refers to the transfer of land use rights by land users.
Business tax shall not be levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners. Land lease is not taxed according to this tax item.
(two) the transfer of trademark rights refers to the transfer of trademark ownership or use rights.
(3) Patent transfer refers to the act of transferring the ownership or use right of patented technology.
(4) The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.
The act of providing technology without ownership shall not be taxed according to this tax item.
(5) Copyright transfer refers to the act of transferring the ownership or right to use a work. Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).
(six) the transfer of goodwill refers to the transfer of the right to use goodwill.
Baidu encyclopedia-intangible assets