Loan: bank deposit 150000.
2) Borrow: 200,000 yuan of intangible assets know-how.
Loan: paid-in capital-Mingda Company 200000
3) Loan: management expenses-amortization of intangible assets of 7,000 yuan.
Loan: Accumulated amortization of 7000 yuan.
4) Debit: asset impairment loss-intangible assets impairment reserve of 30,000 yuan.
Loan: intangible assets are impaired by 30,000 yuan.
5) Debit: bank deposit 100000.
Loan: other business income 100000.
6) Debit: 50,000 yuan for other business expenses.
Loan: accumulated amortization of 50,000 yuan.
：
Intangible assets refer to identifiable non-monetary assets without physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no physical entity, they represent some kind of legal right or technology. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.
Li Qinglin, a scholar, defined intangible assets as intangible assets in the winning paper of 1990 "Management of State-owned Assets" essay contest. Intangible assets are intangible assets that can be used and operated without specific value and can produce great social and economic benefits. It consists of intangible cultural assets such as ideology and culture, institutional system, science and technology, patents and trademarks, technological skills, brand names, customs and traditions, and cultural relics history. It embodies the degree of civilization, cultural characteristics, scientific and technological level, comprehensive strength and influence of a country, region, nation and enterprise, and can effectively promote the political, economic, social and cultural development of a country, region and nation.