How to write the accounting entry of patent investment?
Borrow: intangible assets (record the value agreed in the contract or agreement)
Taxes payable-VAT payable (input tax)
Loan: paid-in capital or equity.
Capital reserve-capital (equity) premium
Accounting treatment of accepting cash assets investment
Debit: bank deposit (issue price, handling fee and commission)
Loans: paid-in capital (share agreed by both parties of a limited liability company) and share capital (par value of a joint stock limited company).
Capital reserve-capital premium and equity premium (balance inversion)
What is intangible assets?
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.
What is paid-in capital?
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 it embodies 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. The paid-in capital lender indicates that the paid-in capital has increased; Debit indicates a decrease in registered capital.
What is capital reserve?
Capital reserve refers to the part in which an enterprise receives more investment from investors than its share in registered capital (or share capital), as well as the gains and losses directly included in owners' equity. Capital reserve includes capital premium (or equity premium) and gains and losses directly included in owners' equity.