There is a trademark right, and the amortization of 1,000 yuan this month is written in accounting entries:

Trademark rights are intangible assets, and the amortization of intangible assets should be included in the management expense account, accounting points Recorded as:

Debit: Management expenses - amortization of intangible assets 1,000 Credit: Accumulated amortization 1,000

Intangible assets refer to identifiable non-physical assets owned or controlled by an enterprise that have no physical form. Monetary assets. 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.

Recognition method of intangible assets:

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

As items recognized as intangible assets, they must It has the condition that the economic benefits of its production are likely to flow into the enterprise.

Because the most basic characteristic of an asset is that the economic benefits generated are likely to flow into the enterprise. If the economic benefits generated by a certain project are not expected to flow into the enterprise, it cannot be recognized as an asset of the enterprise.

In accounting practice, to determine whether the economic benefits created by intangible assets are likely to flow into the enterprise, it is necessary to make reasonable estimates of various economic factors that may exist within the expected service life of the intangible assets, and should There is clear evidence to support it.

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

The goodwill created by the enterprise as well as the brands, newspaper names, etc. generated internally should not be recognized as intangible assets because their costs cannot be measured reliably.

Management expense account:

1. Nature of account: expense account

2. Purpose of account: Accounting enterprise administrative department manages and organizes production and operation activities various expenses incurred.

3. Account structure: debits increase to register various administrative expenses incurred by the enterprise; credit debits decrease to register the amount transferred to "profit for the year" at the end of the period; there is no balance after the carry-over at the end of the period.

4. Detailed accounts: Set up detailed accounts according to expense items, and you can use multi-column account pages.