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1、公司購(gòu)買(mǎi)了一項(xiàng)專(zhuān)利權(quán),成本為4800000元,合同規(guī)定收益年限為10年 2公司向甲公司出租一項(xiàng)專(zhuān)利技術(shù),每年收取租金收入6000元,增值稅率6%, 該專(zhuān)利技術(shù)的賬面余額為12000元,剩余攤銷(xiāo)年限為3年。 3、企業(yè)將其擁有的一項(xiàng)專(zhuān)利權(quán)出售給某業(yè)該專(zhuān)利權(quán)原價(jià)24 000元,已攤銷(xiāo)6 000元,轉(zhuǎn)讓時(shí)實(shí) 際取得不含稅轉(zhuǎn)讓收入20000元,增值稅率6%。增值稅1200元,款項(xiàng)存入銀行。 42017年12月31日,齊魯公司對(duì)現(xiàn)有無(wú)形資產(chǎn)進(jìn)行核查,其中專(zhuān)利權(quán)賬面攤余價(jià)值為56800, 可收回金額為50000元;公司確認(rèn)為減值準(zhǔn)備。
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你好,題目要求做什么
2021 09/01 10:52
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暖暖老師 
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2021 09/01 10:55
1、借無(wú)形資產(chǎn)4800000
貸銀行存款4800000
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暖暖老師 
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2021 09/01 10:56
2、借銀行存款6360
貸其他業(yè)務(wù)收入6000
應(yīng)交稅費(fèi)-銷(xiāo)項(xiàng)稅360
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暖暖老師 
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2021 09/01 10:56
借其他業(yè)務(wù)成本4000
貸累計(jì)折舊4000
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暖暖老師 
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2021 09/01 10:57
3、借銀行存款21200
累計(jì)攤銷(xiāo)6000
貸無(wú)形資產(chǎn)24000
應(yīng)交稅費(fèi)-銷(xiāo)項(xiàng)稅1200
資產(chǎn)處置損益2000
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暖暖老師 
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2021 09/01 10:57
4、資產(chǎn)減值?6800
貸無(wú)形資產(chǎn)減值準(zhǔn)備6800
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