Answer: 1. Accounting entries for the transfer of patent rights by service enterprises:
Debit: the accumulated amortization amount of bank deposits actually received.
Loan: intangible assets-book balance of patent right
Taxes payable-transfer price of value-added tax payable (output tax) * applicable tax rate 6%
Non-operating income-debit and credit balance of disposal of non-current assets
Second, the income from the transfer of intangible assets is included in the current profits and losses, not from the daily business activities of the enterprise, which does not meet the definition of "income" and should not be regarded as income, and should be accounted for in the subject of "non-operating income".
Three. Describe.
1, the concept and difference between income and profit in the accounting standards for business enterprises (1) Income refers to the total inflow of economic benefits formed by an enterprise in its daily activities, which will increase the owner's equity and has nothing to do with the capital invested by the owner. (2) Profit refers to the economic benefits formed by the enterprise's non-daily activities, which will increase the owner's equity, regardless of the capital invested by the owner. Profits include those directly included in owners' equity and those directly included in current profits. (3) "Daily activities" is an important criterion for recognizing income, and the inflow of economic benefits formed by daily activities should be recognized as income. On the contrary, the inflow of economic benefits from non-daily activities should not be recognized as income, but should be included in profits. For example, the rental income from renting intangible assets belongs to daily activities and should be recognized as income, but the disposal of intangible assets belongs to non-daily activities.
2. Accounting for disposal of intangible assets. When an enterprise disposes of intangible assets, it shall treat the difference after deducting the book value of the intangible assets and related taxes and fees from the obtained price as non-operating income or non-operating expenditure.
What rights does the patent right include?
1. Exclusive right of exploitation: No unit or individual may exploit its patent without the permission of the patentee; The obligee can exclusively manufacture patented products, use patented technology/design and sell patented products.
2. Transfer right: The obligee has the right to transfer the patent ownership he has obtained to others, but the transfer of the patent right to foreigners requires the approval of the relevant departments.
3. Licensing right: The obligee can authorize others to license the patent and charge a certain fee.
4. Marking right: the patent mark and patent number can be marked on the patented product and its packaging.
5. Right to request protection: In case of patent infringement, the right to request the people's court and the patent administration department to stop the infringement.
6. Waiver of rights: You can give up your patent right in writing.
7. Pledge right: You can pledge your own patent right for financing. Legal basis: Article 10 of the Patent Law of People's Republic of China (PRC), the patent application right and patent right can be transferred. Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations. Where the right to apply for a patent or the patent right is assigned, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council.
From the accounting entries of patent right transfer, it can be seen that the behavior of patent right transfer does not belong to the scope of the concept confirmation of enterprise's daily income. If the patent is sold, the money obtained should be included in non-operating income, offsetting the book balance included in intangible assets at that time. The transfer of patent is only valid after registration and announcement.