Borrow: intangible assets-trademark right
Borrow: intangible assets-patent right
Loans: bank deposits
The cost that cannot be entered at one time shall be amortized according to the service life of the trademark right and patent right; General patent rights are amortized according to 15 years; Trademark rights are amortized at 10 year.
2. For the procurement business where raw materials have been put into storage but invoices have not yet arrived, it can be estimated that they will be put into storage at the end of the month and the material cost will be carried forward according to the estimated price. Estimated collection cannot estimate input tax:
Borrow: raw materials
Credit: accounts payable
The invoice came, offset the estimate, and go through the purchase formalities again.
Hereby answer!