1. When purchasing intangible assets, debit the account of "intangible assets" and credit the account of "bank deposit" according to the actually paid price.

2. When the intangible assets are amortized on a monthly basis, the subjects such as "management expenses" and "other business expenses" shall be debited according to the amount to be amortized, and credited to the subject of "cumulative amortization".

3. When disposing of intangible assets, debit the account of fixed assets liquidation according to the net value of intangible assets, debit the account of accumulated amortization according to the accrued accumulated amortization, and credit the account of intangible assets according to the book balance of intangible assets.