Borrow: 3 million from the bank.
Fixed assets-factory building 165438+ million.
Intangible assets-patented technology 2 million.
Loan: paid-in capital-3 million shareholders of Party A.
Paid-in capital-2 million shareholders of Party B.
The on-site capital reserve is 165438+ ten thousand.
Question 2: What is the name of the account for purchasing the patent right? Intangible asset account of asset category
Question 3: What accounting subjects do patent rights belong to? Exclusive rights are accounted for in the subject of "intangible assets".
Such as: the entry of purchasing patents.
Borrow: intangible assets
Loans: bank deposits
Question 4: Which account should the patent fee be credited to? Expenditure on purchasing patent rights can be included in "intangible assets"
The expenses for paying royalties are included in the current expenses "management expenses-royalties".
Question 5: What is the accounting subject of patent right? Patent right belongs to intangible assets.
Question 6: What subjects does a patent include? Please refer to Baidu IPC classification table. The current patents are all included in this classification table.
Wenzhou ouyue patent answers for you.
Question 7: What is the main body of patent agency fee? 1. If the patent application is successful, the agency fee will be included in the subject of "intangible assets-patent right".
2 annual fees, certification fees and notarization fees charged by state institutions are included in the "management fees" subjects.
Patent application process:
1. Confirm the type of patent application.
2. Search for the same type of patent, you can search independently, or you can entrust an agency to conduct a more comprehensive search.
3. Prepare the application documents and submit them to the application step.
4. get the admission notice.
5. Preliminary review. (In the case of an application for a patent for invention, the application for a patent for invention must be examined in a confidential manner before preliminary examination. If confidentiality is required, it shall be handled in accordance with the confidentiality procedures.
6. Publishing stage (especially invention patent application).
7. Substantive examination (especially invention patents). To conduct a comprehensive review of whether the patent application is novel, creative, practical and other substantive conditions stipulated in the patent law.
8. Authorization stage. After the utility model and design pass the fifth step of examination, they can directly enter the authorization stage.
The following materials are needed to apply for a patent, which I hope will be helpful to you.
1. To apply for a patent for invention, the application documents shall include: the request for a patent for invention, the abstract, the appended drawings of the abstract (if applicable), the specification, the claims and the appended drawings of the specification (if applicable) in duplicate.
2. To apply for a patent for utility model, the application documents shall include: the request for a patent for utility model, the abstract, the appended drawings of the abstract (if applicable), the specification, the claims and the appended drawings of the specification in duplicate.
3. To apply for a patent for design, the application documents shall include: a request for a patent for design, pictures or photographs (color pictures or photographs shall be submitted if color protection is required) and a brief description of the design in duplicate. If pictures are submitted, two copies shall be pictures; If photos are submitted, two copies are photos, and pictures or photos shall not be mixed.
Question 8: What discipline does patented technology belong to? What accounting subject does patented technology belong to-intangible assets.
Borrow: 3 million from the bank.
Fixed assets-factory building 165438+ million.
Intangible assets-patented technology 2 million.
Loan: paid-in capital-paid-in capital of shareholder A is 3 million-paid-in capital of shareholder B is 2 million.
Capital reserve 165438+ ten thousand.
Question 9: What subjects are included in patent amortization? 1. According to the relevant provisions of the Accounting System for Business Enterprises, the cost of intangible assets for which an enterprise applies for a patent according to law shall be included in the intangible assets account. If an enterprise discloses its own patent and applies for a patent according to law, and the registration fee and lawyer's fee amount to 40,000 yuan, the enterprise shall account for this 40,000 yuan:
Borrow: intangible assets-patent 40,000.
Loan: Bank 40,000.
2. The research and development expenses incurred in the process of self-developing intangible assets shall be included in the current expenses when incurred, reflecting the current profits and losses, excluding the cost of intangible assets.
Question 10: Which subject should be included in the annual patent fee? When the amount of patent fees is large, it is generally included in the long-term deferred expenses.
If the amount is small, it can sometimes be included in the management expenses-other management expenses.