(1) Offset unrealized internal sales profit from the original price of intangible assets at the beginning:

Borrow: Undistributed profit-beginning of the year

Loan: non-operating income (unrealized internal sales profit in the original price of intangible assets at the beginning)

(II) Offset the accumulated amortization at the beginning of the period:

Debit: non-operating income (cumulative amortization at the beginning of the period)

Loans: undistributed profits-beginning of the year

(3) Write off the excessive amortization in this period:

Debit: non-operating income (amortized in current period)

Loan: management fee

Prepare for the primary accounting exam. For more information about the primary accounting exam, please pay attention to Global Quick Ask Accounting Online.

Pay attention to the global network school, and ask how to make entries in the sale of intangible assets after the merger.