Should enter the intangible assets subject, joining other people's brands is to use other people's brands and gain other people's goodwill, so it should be

Borrow: intangible assets

Loan: cash/bank deposit

Amortization during the joining period, and the entry management fee is:

Borrow: management fee

Loan: intangible assets

Extended data intangible assets refer to assets that have no physical form but can bring economic benefits.

The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer.

(a) the transfer of land use rights refers to the transfer of land use rights by land users.

Business tax shall not be levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners.

Land lease is not taxed according to this tax item.

(two) the transfer of trademark rights refers to the transfer of trademark ownership or use rights.

(3) Patent transfer refers to the act of transferring the ownership or use right of patented technology.

(4) The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.

The act of providing technology without ownership shall not be taxed according to this tax item.

(5) Copyright transfer refers to the act of transferring the ownership or right to use a work. Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).

Baidu encyclopedia-intangible assets