Answer: C

When an enterprise transfers the ownership of intangible assets, it should debit "bank deposits", "accumulated amortization" and other accounts, and credit "taxes payable - due Accounts such as "Business tax payable", "Taxes payable - urban maintenance and construction tax payable", "Taxes payable - education surcharge payable", "Non-operating income - gains from disposal of non-current assets", etc. The transfer of trademark ownership by an enterprise is a transfer of intangible assets. Therefore, its net income should be included in the "non-operating income" account for accounting.