First of all, the transfer of trademark use rights should be included in other business income. Income refers to the total inflow of economic benefits formed in the daily activities of an enterprise, which will lead to an increase in owner's equity and has nothing to do with the capital invested by the owner. The income covered by this standard includes income from the sale of goods, income from the provision of labor services and income from the transfer of the right to use assets. Transferring the right to use a trademark is a "transfer of the right to use assets" and complies with the definition of income.

Other business income refers to the inflow of all economic benefits generated from daily activities such as selling goods, providing labor income, and transferring asset use rights, other than the enterprise's main business income. Therefore, the transfer of trademark use rights is included in other business income. When receiving trademark usage fees at the beginning of each month:

Debit: bank deposit,

Credit: other business income.