1. Leased trademark use right is included in other business costs-trademark use right account; 2. The accounting entries of the specific trademark use right are: loan: other business expenses-trademark use right loan: bank deposit. 3. Intangible assets include financial assets, long-term equity investment, patent rights and trademark rights. Because they have no physical entity, they are represented by some legal rights or technologies. 3. Other business expenses refer to the expenses incurred by the accounting enterprise in other business activities other than its main business activities. Including: cost of materials sold, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging materials. If the right to use patents and trademarks needs to be accounted for, the above contents can be understood.