Debit: management expenses-amortization of intangible assets 1666.67
Loan: accumulated amortization 1666.67
2. It has been amortized for 3 years at the time of sale, with a cumulative amortization of 60,000 yuan. The entries are as follows
Debit: 50,000 yuan from the bank.
Accumulated amortization of 60000 pounds
Non-operating expenses-disposal of non-current assets loss of 92500
Loan: intangible assets-design patent 200000
Taxes payable-business tax payable 2500.
I am a professional accountant. This question is too simple. The entries on the first floor are completely wrong, and the amount on the second floor is also a little wrong. It is financially accurate to two decimal places. There is an error in the calculation on the third floor. Intangible assets are not salvage value, so what's the point of subtracting 50 thousand?