Patented technology is the intangible assets of enterprises. Intangible assets will be amortized on schedule and used to produce products. Amortization of intangible assets is included in manufacturing expenses or production costs. The entry is
Debit: production cost/manufacturing cost
Loan: accumulated amortization
If the product is sold, it will affect the current profit, because the production cost will be transferred to the inventory goods after completion, and will be transferred to the main business cost after sales, and the operating cost is the deduction of profit. How can it not affect the current profits of enterprises? ! If the products produced by patented technology are not completed or sold after completion, it will not affect the current profit, because the inventory is listed in the balance sheet and is not included in the current income statement. But this situation is rare in practice. Who produces products to increase inventory rather than sell them?
Therefore, there is no premise of "unsold" in this question, and this conclusion is not valid. If the topic is "patented technology is used to produce products rather than sell them, the accumulated amortization amount will not affect the total profit", this conclusion will be established.