Debit: bank deposits

Debit: accumulated amortization

Credit: intangible assets—trademark rights

Credit: non-operating income< /p>

Non-operating income is accounted for in the "profit" or "profit or loss" account. In the company's "income statement", non-operating income needs to be listed separately. Amounts that are non-operating income of the enterprise should be recorded in the account in a timely manner and are not allowed to be used for small household items or other expenses that do not comply with the system regulations.

The accounting of an enterprise's non-operating income is carried out under the "non-operating income" account. Detailed accounts can also be set up under this account according to various incomes for detailed accounting.

Extended information:

There are three principles for obtaining trademark rights:

(1) Principle of use

Principle of use, namely The principle of acquiring trademark rights through use means that trademark rights arise naturally from the use of a trademark, and trademark rights are established based on the fact of trademark use.

(2) Registration principle

The registration principle, that is, the principle of obtaining trademark rights by registration, means that trademark rights are established due to the fact of registration, and only by registering a trademark can trademark rights be obtained.

(3) Mixed principle

The mixed principle, that is, the compromise principle, means that when determining the establishment of a trademark right, both use and registration facts are taken into consideration. The trademark right can be obtained due to registration. Produced or established through use.

There are two ways to obtain trademark rights:

(1) Original acquisition and inherited acquisition. The original acquisition of trademark rights, also known as the direct acquisition of trademark rights, means that the trademark right is created, and its creation is not based on the existing trademark rights of others, nor is it based on his will.

(2) The inherited acquisition of trademark rights, also known as the transfer of trademark rights, refers to the acquisition of trademark rights based on the existing trademark rights of others and the will of others.

Baidu Encyclopedia-Non-operating income