Trademark right belongs to intangible assets, which is of great value. Enterprises can purchase trademark right by financing according to the actual situation. For financing the purchase of trademark rights, it is generally accounted for through intangible assets. How to deal with the accounting?

Accounting entry of trademark right for financing purchase

Debit: intangible assets (present value) (unpaid principal)

Unconfirmed financing expenses (backward extrusion) (unpaid interest)

Loan: long-term payable (annual payment × years)

Debit: long-term payable

Loan: bank deposit

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financial expenses refer to the financing expenses incurred by an enterprise to raise funds needed for production and operation, including interest expenses (less interest income), exchange gains and losses, related handling fees, discount interest incurred in discounting commercial bills, cash discounts incurred or received by the enterprise, etc.

interest expense refers to the net amount of interest expense (except capitalized interest) such as short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest and long-term payable interest on imported equipment, minus interest income from bank deposits.

exchange loss refers to the difference between the exchange rate used by the bank to buy and sell foreign exchange and the bookkeeping due to the settlement and purchase of foreign exchange from the bank, as well as the difference between the RMB amount converted from the ending foreign currency balance of various foreign currency accounts at the end of each month (quarter and year) and the original RMB amount.

related fees refer to the fees to be paid for issuing bonds (except those to be capitalized), bank fees for drawing bills, fees for adjusting foreign exchange, etc., but do not include the fees paid for issuing stocks.