Current location - Information Consultation Platform - Patent Search - Enterprise A transfers a patent right. The income of 100,000 yuan has been deposited in the bank, the business tax is 5, and its cost of 80,000 yuan has been carried forward. Ask for entries

Enterprise A transfers a patent right. The income of 100,000 yuan has been deposited in the bank, the business tax is 5, and its cost of 80,000 yuan has been carried forward. Ask for entries

1. Borrow: bank deposit 100,000

Loan: other business income 100,000

2. Borrow: other business expenses 80,000

Loan : Intangible assets - Patents 80,000

3. Debit: Main business taxes and surcharges 5,000

Credit: Taxes payable - Business tax payable 5,000

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