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Debit: management expenses-amortization of intangible assets
Loan: accumulated amortization
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Article 65 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to non-monetary long-term assets held by enterprises for producing products, providing labor services, leasing or operating management, including patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.
Article 66 stipulates that intangible assets shall be determined as follows:
(1) The purchased intangible assets shall be taxed on the basis of the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended use purpose;
According to the above provisions, financial software should belong to the above intangible assets and can be amortized according to intangible assets.
In addition, according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.), the software purchased by enterprises and institutions that meet the conditions for confirming fixed assets or intangible assets can be accounted for as fixed assets or intangible assets, and the depreciation or amortization period can be appropriately shortened to 2 years with the approval of the competent tax authorities.
Therefore, with the approval of the competent tax authorities, the amortization period can be 2 years.