The enterprise receives the input trademark rights, and the accounting entries are:\x0d\Debit: Intangible Assets\x0d\ Credit: Paid-in Capital\x0d\\x0d\Intangible assets refer to the assets owned or controlled by the enterprise Identifiable non-monetary assets in physical form. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.