Unit A purchases the right to use a certain trademark of unit B. When A pays B30,000 on the contract signing date,

Debit: Intangible assets - trademark

Loan: Bank deposit

If product A successfully captures the market one year later, A will pay B50,000 again, time

Debit: intangible assets--trademark

Credit: bank deposit

Continue to use the trademark for 2 years. In these two years, you can amortize the trademark among intangible assets:

Debit: operating expenses--trademark

Credit: intangible assets

If If the trademark use effect is not good, the right to use the trademark will be returned directly.

Debit: bank deposit

Credit: intangible assets

Ph.D. B from a university invested his personal patent XXX Unit A, the patent price is 15,000, time:

Debit: intangible assets--patent

Loan: paid-in capital

Doctor B asks unit A at the end of each year When the patent royalty is 5,000, (if the patent royalty is 5,000 per year and no other profits are paid, you can account for this fee as the profit allocated to him):

Mention this When paying this expense,

Debit: Profit distribution--dividends payable

Credit: Dividends payable

When paying this expense,

Borrow: Dividends payable

Loan: Bank deposit

Founder B of unit A invests his personal patent Asset - Patent

Loan: Bank deposit

Sorry, I have never heard that "trademark" can calculate the price;

Sorry, I can't help you. Your favor,