The amortization amount of intangible assets leased shall be debited to other business expenses, credited to accumulated amortization, and the rental income shall be credited to other business income and debited to bank deposits.
Non-patented technology refers to all kinds of technologies and experiences that are not known to the outside world and are adopted in production and business activities and do not enjoy legal protection. ?
Such as unique design, modeling, formula, calculation formula, software package, manufacturing process and other technical know-how, technical secrets and so on. An intangible asset of an enterprise. Non-patented technology, like patent right, can make enterprises in an advantageous position in the competition and bring economic benefits to enterprises in the future. Unlike patent rights, non-patented technologies are not registered in patent offices, but monopolized by secret means.
Extended data
In order to clarify the relationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects more scientifically and standardized, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards. There are three main standards in accounting classification: one is the classification of accounting subjects; Second, the level of detail of accounting information; The third is the economic use of accounting subjects.
(1) Classification by accounting elements:
1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.
2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.
3.* * * Similar account: * * The characteristic of similar account is to define its nature from the direction of its ending balance.
4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.
5. Cost account: including "production cost", "labor cost" and "manufacturing cost".
6. Profit and loss account: divided into income account and expense account. Income subjects include main business income, other business income, investment income and non-operating income. Expenses include main business costs, other business costs, business taxes and surcharges, other business expenses, sales expenses, management expenses, financial expenses and income tax expenses.
According to the economic content classification of accounting subjects and the basic characteristics of accounting elements, the increase and decrease of various accounting elements are classified, which clearly reflects the financial situation and operating results of enterprises.
References:
Baidu encyclopedia-accounting subjects