What accounting items are included in the transfer of trademarks?

Trademark rights belong to the intangible assets of the enterprise. When intangible assets are disposed of due to reasons such as sale, scrapping, foreign investment, etc., the intangible assets shall be disposed of according to the amount obtained for the sale of intangible assets. For disposal income such as price, "bank deposits" and other accounts are debited, and the "accumulated amortization" account is debited according to the accumulated amortization that has been provided, and "bank deposits" are credited according to the relevant taxes and other expenses payable. Accounts such as this are credited to this account according to their cost, and the asset disposal profit and loss account is credited according to the difference.

Trademark registration certificate

Trademark is a specialized legal term. After a brand or part of a brand is registered by the relevant government departments in accordance with the law, it is called a "trademark". Trademarks are protected by law, and the registrant has exclusive rights. Well-known trademarks in the international market are often registered in many countries. There is a distinction between "registered trademarks" and "unregistered trademarks" in China. Registered trademarks are trademarks that are protected by law after being registered with relevant government departments. Unregistered trademarks are not protected by trademark laws.

The trademark registration certificate is a written certificate issued for the convenience of the trademark registrant and has the same legal effect as the "Trademark Registration Certificate". The applicant issuing the trademark registration certificate must be the owner of the registered trademark.

Approaches

There are two ways to apply for a trademark registration certificate:

(1) Entrust a trademark agency registered with the Trademark Office to handle the application.

(2) Applicants go directly to the Trademark Registration Hall of the Trademark Office (applicants in the Zhongguancun National Independent Innovation Demonstration Park can also go to the Trademark Office’s office in the Zhongguancun National Independent Innovation Demonstration Zone, the office address It is: Administrative Office Hall on the second floor, Haidian District Branch, Beijing Municipal Administration for Industry and Commerce, No. 9 Daozuo Temple, Haidian District, Beijing).

Processing steps

(1) If entrusting a trademark agency to handle the matter, the applicant can voluntarily choose any trademark agency registered with the Trademark Office to handle the matter. All trademark agencies registered with the Trademark Office are published in the "Agency" column.

(2) If the applicant goes directly to the Trademark Registration Hall of the Trademark Office, the applicant can follow the following steps:

Prepare the application documents → go to the acceptance window of the Trademark Registration Hall Submit the application documents → code at the coding window → pay the application fee at the payment window.

What accounting items are included in the transfer of trademarks? Trademark rights belong to the intangible assets of the enterprise. If the intangible assets are disposed of due to reasons such as sale, scrapping, external investment, etc., the proceeds from the disposal of the intangible assets such as the price obtained shall be debited to "Bank Deposits" and other accounts, and the accumulated accrued amount shall be debited. For amortization, the "accumulated amortization" account is debited and the intangible assets are credited. The difference is credited to the asset disposal profit and loss account.