Investment of trademark rights belongs to the accounting account of intangible assets.

Intangible Assets refer to identifiable non-monetary assets that have no physical form. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights or technologies. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.

Intangible assets include social intangible assets and natural intangible assets. Among them, social intangible assets usually include patents, non-patented technologies, trademark rights, copyrights, franchises, land use rights, etc.; natural intangible assets include natural resources such as natural gas that do not have physical physical forms.

(1) Patent rights: refers to the exclusive rights granted by the national patent authority to applicants for inventions and creations within the statutory period, including invention patents and utility model patents. and design patent rights.

(2) Non-patented technology: also known as proprietary technology, refers to technology that is not known to the outside world and should be used in production and business activities. It does not enjoy legal protection and can bring economic benefits. Various techniques and know-how.

(3) Trademark right: refers to the right to use a specific name or pattern exclusively on a specified type of goods or products.

(4) Copyright: Producers enjoy certain special rights in accordance with the law over the literary, scientific and artistic works they create.

(5) Franchise: also known as operating franchise or exclusive right, refers to the right of an enterprise to operate or sell a specific product in a certain area or an enterprise to accept the use of its trademark or trade name by another enterprise , rights to technical secrets, etc.

(6) Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time.

(7) Business secrets.