1. According to the accounting system, intangible assets purchased by enterprises should be accounted for at the actual price paid. The price includes the purchase price, relevant taxes and other expenses directly attributable to the intended use of the assets, such as professional service fees, inspection fees, registration fees, etc. However, the expenses incurred after the intangible asset reaches the intended purpose are not included in the price of the recorded value, for example, the employee training fee of the intangible asset (included in the management fee).
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2. Accounting entries of intangible assets purchased by enterprises:
Borrow: intangible assets-non-patented technology?
Taxes payable-VAT payable (input tax)
Loans: bank deposits
Intangible assets transaction