1. Accounting entries of other business income confirmed by rental income:
Borrow: bank deposits and other subjects.
Loan: other business income,
2. Amortize and confirm other business costs,
Debit: other business costs
Loan: accumulated amortization;
3. Business tax and surcharges shall include the payable business tax.
Borrow: business tax and surcharges
Loan: taxes payable-business tax payable
Two. If the ownership is transferred, it shall be transferred out according to the amortized value of intangible assets, debited to bank deposits and other subjects according to the actual selling price, and the business tax payable shall be calculated by multiplying the selling price by the relevant tax rate, and the difference shall be included in non-operating income or non-operating expenditure.
Accounting entries:
Borrow: bank deposits and other subjects.
accumulated amortization
Intangible assets impairment reserve
Non-operating expenses (debit balance)
Loan: intangible assets
Taxes payable-business tax payable
Non-operating income (credit balance)