When an enterprise transfers the ownership of intangible assets, it debits the bank deposit, accumulated amortization and other subjects, and credits the subjects such as tax payable, business tax payable, urban maintenance and construction tax payable, tax payable, education surcharge payable, non-operating income, and income from disposal of non-current assets. The transfer of trademark ownership by an enterprise belongs to the transfer of intangible assets, and its net income should be included in the "non-operating income" subject.