Legal analysis: this is only the transfer of the right to use, and the ownership has not been transferred, so it does not belong to the transfer of property. Transfer of the right to use intangible assets belongs to income. For enterprises, according to Article 2 of Accounting Standards for Business Enterprises No.65438 +04- Income, income refers to the total inflow of economic benefits formed by enterprises in their daily activities, which will lead to the increase of owners' equity, regardless of the capital invested by owners. Therefore, the transfer of trademark use rights is included in other business income.

Legal basis: Article 42 of the Trademark Law of People's Republic of China (PRC) assigns a registered trademark, the assignor and the assignee shall sign an assignment agreement and file an application with the Trademark Office. The transferee shall guarantee the quality of the goods using the registered trademark. Where a registered trademark is transferred, the trademark registrant shall transfer the similar trademark registered on the same commodity or the same or similar trademark registered on similar commodities together. The Trademark Office shall not approve the assignment that is likely to cause confusion or have other adverse effects, and shall notify the applicant in writing and explain the reasons. After the transfer of a registered trademark is approved, it shall be announced. The transferee shall enjoy the exclusive right to use the trademark from the date of announcement.