1. Trademark registration fees and agency fees are all intangible asset development costs. To deal with intangible assets, they are amortized and included in management expenses based on the trademark's useful life.

2. Accounting entries:?

Debit: intangible assets - trademark rights;

Credit: bank deposits?

3. When amortizing, according to the original accounting standards:

Debit: administrative expenses - amortization of intangible assets

Credit: intangible assets - trademark rights

4. According to the new Accounting standards:

Debit: administrative expenses - trademark rights

Credit: accumulated amortization

Extended information:

Recognition of intangible assets Conditions

Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise.

If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:

(1) It can be separated or divided from the enterprise, and can be separated or separated from the enterprise. Related contracts, assets or liabilities together for sale, transfer, licensing, lease or exchange.

(2) Derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.

Intangible assets can be recognized only if they meet the following conditions at the same time:

(1) The economic benefits related to the intangible assets are likely to flow into the enterprise;

( 2) The cost of the intangible asset can be measured reliably.

When an enterprise determines whether the economic benefits generated by intangible assets are likely to flow in, it should make reasonable estimates of the various economic factors that may exist within the expected service life of the intangible assets, and it should be supported by clear evidence.

Expenditures on intangible items of an enterprise shall be included in the current profit and loss when incurred, except in the following circumstances:

(1) It meets the recognition conditions specified in this standard and constitutes the cost of intangible assets

(2) The part obtained in the merger of enterprises not under common control, which cannot be recognized as intangible assets separately and constitutes the goodwill recognized on the acquisition date.

Expenditures on internal research and development projects of an enterprise should be distinguished between expenditures in the research phase and expenditures in the development phase. Research refers to original planned investigation conducted to acquire and understand new scientific or technical knowledge. Development refers to the application of research results or other knowledge to a plan or design before commercial production or use to produce new or substantially improved materials, devices, products, etc.

Expenditures incurred during the research phase of an enterprise’s internal research and development projects shall be included in the current profits and losses when incurred.

Expenditures during the development phase of an enterprise's internal research and development projects can only be recognized as intangible assets if they meet the following conditions:

(1) Complete the intangible assets so that they can be used or sold It is technically feasible;

(2) It has the intention to complete the intangible asset and use or sell it;

(3) The way in which the intangible asset generates economic benefits, including being able to prove There is a market for the products produced using the intangible assets or the intangible assets themselves have a market. If the intangible assets will be used internally, their usefulness must be proven;

(4) There are sufficient technical, financial and other resources support to complete the development of the intangible asset and have the ability to use or sell the intangible asset;

(5) Expenditures attributable to the development stage of the intangible asset can be measured reliably.

For ongoing research and development projects acquired by an enterprise that have been recognized as intangible assets, expenditures incurred after acquisition shall be handled in accordance with the provisions of Articles 7 to 9 of these Guidelines.

The goodwill created by the enterprise as well as the brands, newspaper names, etc. generated internally should not be recognized as intangible assets.

Baidu Encyclopedia--Intangible Assets