Question 1: Is a trademark an intangible asset? A trademark is tangible as a mark that identifies the source of goods or services, but trademark rights are intangible. The value of a trademark can only be reflected when it is linked to the quality and cultural connotation of specific goods or services, so to be precise, it is the trademark right rather than the trademark that is an intangible asset.

Question 2: Is trademark right an intangible asset? Intangible assets include trademark rights, patent rights, non-patented technology, land use rights, copyrights, and franchise rights.

Question 3: Is the purchase of intangible assets such as trademarks an investment in the macroeconomic sense? Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise. If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets: 1. It can be separated or divided from the enterprise, and can be used for sale, transfer or grant alone or together with related contracts, assets or liabilities. License, lease or exchange. 2. Derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations. Intangible assets mainly include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, franchise rights, etc. Goodwill is not an intangible asset.

Question 4: Accounting: What is the difference between an enterprise’s own brand and trademark rights? Is it not an intangible asset? Since an enterprise’s own brand is not identifiable, it should not be recognized in the financial statements of a single company. For intangible assets.

For details, see:

Explanation of Accounting Standards for Business Enterprises (2010) Chapter 7 Intangible Assets

1. The concept and basic characteristics of intangible assets

Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise. Compared with other assets, intangible assets have the following characteristics:

(1) Intangible assets do not have physical form

Intangible assets are usually expressed as certain rights , a certain technology or some comprehensive ability to obtain excess profits, which do not have physical form

, such as land use rights, non-patented technology, etc. Although the tangible assets of an enterprise, such as fixed assets, can also bring economic benefits to the enterprise, the way they bring economic benefits to the enterprise is different from that of intangible assets. Fixed assets bring future economic benefits to the enterprise through the wear and tear and transfer of physical value. , and intangible assets largely bring future economic benefits to enterprises through their own technological and other advantages.

The existence of some intangible assets depends on physical carriers. For example, computer software needs to be stored on disk. But this does not change the fact that intangible assets themselves do not have a physical form. When determining whether an asset containing both intangible and tangible elements is a fixed asset or an intangible asset, judgment is required, usually based on which element is more important. For example, when a computer-controlled mechanical tool cannot run without specific computer software, it means that the software is an indispensable part of the relevant hardware, and the software should be treated as a fixed asset; if the computer software is not an indispensable part of the relevant hardware, then The software should be accounted for as an intangible asset.

(2) Intangible assets are identifiable

If they meet one of the following conditions, they are considered to be identifiable:

1. Can be obtained from the enterprise The intangible assets can be identified if they are separated or divided and can be used separately for sale or transfer without the need to immediately dispose of other assets in the same profit-making activity. In some cases, intangible assets may need to be used together with relevant contracts for sale, transfer, etc. In this case, they are also regarded as identifiable intangible assets.

2. Arise from contractual rights or other legal rights, regardless of whether these rights can be transferred

or separated from the enterprise or other rights and obligations.

For example, one party obtains the franchise right by signing a franchise contract with the other party, and obtains trademark rights, patent rights, etc. through legal procedures.

If an enterprise has the right to obtain the future economic benefits generated by an intangible asset and can constrain other parties to obtain these benefits, it indicates that the enterprise controls the intangible asset. For example, for technical knowledge that will generate economic benefits, if it is protected by legal rights such as copyright, trade agreement restrictions (if permitted), or employees' legal duties of confidentiality, it means that the enterprise controls the relevant benefits.

Customer relationships, human resources, etc., because the enterprise cannot control the future economic benefits they bring, do not meet the definition of intangible assets,

should not be recognized as intangible assets.

Internally generated expenses for branding, titles, mastheads, client lists and substantially similar items cannot be distinguished from overall business development costs. Therefore, such items should not be recognized as intangible assets.

(3) Intangible assets are non-monetary assets

Non-monetary assets refer to monetary funds held by the enterprise and assets that will be collected in fixed or determinable amounts. Other assets. Since there is no developed trading market, intangible assets are generally not easy to convert into cash. During the holding process, they will bring future economic benefits to the company

The benefits are uncertain and they are not collected in a fixed or determinable amount. assets are non-monetary assets.

2. Contents of intangible assets

Intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, franchises, land use rights, etc.

(1) Patent rights

Patent rights refer to the rights granted by the national patent authority to the applicant for invention-creation patents within the statutory period of time.

Certain exclusive rights include invention patent rights, utility model patent rights and design patent rights.

(2) Non-patented technology

Non-patented technology is also called proprietary technology. It refers to various technologies and know-how that are not known to the outside world, have been adopted in production and business activities, do not enjoy legal protection, and can bring economic benefits. Non-patented technologies generally include industrial know-how, commercial trade know-how, management know-how, etc.

(3) Trademark rights

A trademark is a mark used to identify specific goods or services. Trademark rights refer to the right to use a specific

name or pattern exclusively on a specified class of goods or products.

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Question 5: What does intellectual property include? Is a trademark also an asset? Is it an intangible or tangible asset? Patent rights, trademarks Rights and copyrights are the three major parts of intellectual property. In addition, they also include trade secrets, integrated circuit layout designs, new plant varieties, etc. Trademark rights are a kind of property right and naturally have the properties of assets and are intangible assets.

Question 6: Is trademark right an intangible asset? Intangible assets include trademark rights, patent rights, non-patented technology, land use rights, copyrights, and franchise rights.

Question 7: How much should the trademark registration fee be? Are they included in intangible assets? Trademark registration fees and agency fees are all intangible asset development costs. To deal with intangible assets, they are included in management expenses after amortization based on the trademark's useful life. Entries: Debit; Intangible assets - trademark rights; Credit: Bank deposit 2. When amortizing, debit according to the original accounting standards: Management expenses - amortization of intangible assets; Credit: Intangible assets - trademark rights; 3. According to new accounting standards; Debit management expenses - accumulated amortization of trademark rights

Question 8: Are registered trademark fees considered intangible assets? Registered trademark fees are not considered intangible assets.

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", the intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to the intangible assets used by enterprises to produce products, provide services, rent or operate Non-monetary long-term assets that are held for management and have no physical form, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, goodwill, etc.

Question 9: Is the company’s LOGO an intangible asset? 5 points Hello, Mr. Li from the Accounting School will give you the answer

If it has commercial value, it is an intangible asset

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Question 10: Why is the brand generated within the enterprise not an intangible asset? Intangible assets can only be recognized if they meet the following conditions at the same time:

1. The economic benefits related to the intangible asset are likely to flow in Enterprise;

2. The cost of the intangible asset can be measured reliably.

The goodwill created by the enterprise as well as internally generated brands, newspaper names, etc. should not be recognized as intangible assets.

Brands generated within an enterprise are not considered intangible assets because the cost of the intangible assets cannot be measured reliably.