(1) The company purchased a trademark right, and the price and other expenses totaled 150,000 yuan, which was paid with bank deposits.

Debit: intangible assets---trademark right 150,000

Credit: bank deposit 150,000

(2) The trademark right should be amortized this year 15,000 yuan.

Debit: Management expenses---amortization of intangible assets 15,000

Credit: Accumulated amortization 15,000

(3) The above-mentioned trademark rights purchased by the company have If there are signs of impairment, the recoverable amount is calculated to be 105,000 yuan, and the impairment loss is confirmed.

Debit: Asset impairment loss 30,000 (150,000-15,000-105,000)

Credit: Asset impairment provision 30,000

(4) The company transfers the above trademark rights Transferred to Changsheng Company, the transfer income of 80,000 yuan has been deposited in the bank, and the business tax payable is calculated at 5% (assuming that other relevant taxes are not considered). The transfer process is completed, and the transfer profits and losses are confirmed.

Debit: bank deposit 80,000

Accumulated amortization 15,000

Asset impairment provision 30,000

Non-operating expenses 29,000

Credit: Intangible assets---trademark rights 150,000

Taxes payable---business tax payable 4,000 (80,000*5)