The accounting entries for the return of trademark registration agency fees usually involve two aspects, one is the returned income, and the other is the related expenses. The following are examples of possible accounting entries:

1. Refund of agency fee for trademark registration:

-If you have received the trademark registration agency fee from the customer, but need to refund it for some reason, you can use the following items:

-In the above entries, the borrower records the accounts receivable or the actual cash returned, and the lender records the income from trademark registration agency fees.

2. Cost refund:

-If the related expenses of trademark registration agency have already been incurred, it is necessary to adjust these expenses:

-In the above entry, the borrower records the trademark registration agency fee, and the lender records the cash on hand or accounts payable to reduce the corresponding liabilities.

It should be noted that the specific accounting treatment may be different according to the company's internal regulations and actual situation. It is recommended to consult professional accountants or financial professionals when carrying out relevant accounting operations to ensure compliance with the company's accounting policies and relevant laws and regulations.

The above contents were carefully arranged by Zhu Bajie. Com, I hope I can help you.