Borrow: intangible assets of 200,000 yuan.
Loan: 200,000 yuan in bank deposit.
(2) Enterprises independently research and develop patented technologies and obtain national patent rights. The patent application registration fee is 4,500 yuan, and the lawyer's fee is 6,000 yuan, all of which are paid by bank deposit.
Debit: intangible assets 10500
Loan: bank deposit 10500.
(3) The enterprise accepts a proprietary technology invested by a company with an agreed price of 36,000 yuan.
Borrow: intangible assets of 36,000 yuan.
Loan: paid-in capital is 36,000 yuan.
(4) The amortization period of the above know-how is 10 year, and the amortization amount of intangible assets this month is calculated and recorded.
Calculate the amortization amount of intangible assets this month = (200000+10500+36000)/120 = 2054.438+07.
Debit: management expenses-amortization of intangible assets 2054.38+07
Loan: accumulated amortization of 2054. 17
Intangible assets are recorded in the current month and amortized in the current month.