Loan: cumulative amortization? 2000。
Just as the accumulated depreciation of fixed assets should be accounted for separately, intangible assets also have a first-level subject "accumulated amortization".
I. This account accounts for the cumulative amortization of intangible assets with limited service life.
Two, this course should be detailed accounting according to intangible assets, as intangible assets impairment reserve.
Three, the main accounting treatment of accumulated amortization
(1) When an enterprise amortizes intangible assets on a monthly basis, it shall debit "management expenses" and "other business expenses" and credit this account.
(2) When disposing of intangible assets, it should also carry forward accumulated amortization, debit this account and credit related accounts.
Extended data:
First: it should be borrowed first and then lent, with the borrower at the top and the lender at the bottom;
Second: the credit bookkeeping symbol, account and amount should be followed by a space after the debit, indicating that the debit is on the left and the credit is on the right.
There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.
It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.
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