The following answers are for reference only, please criticize and correct me. Identifiable intangible assets include patent rights, trademark rights, land use rights, copyrights, franchise rights and non-patented technologies. In order to account for and supervise the acquisition, amortization and transfer of various identifiable intangible assets, enterprises can set up detailed accounts such as "patent rights", "trademark rights", "land use rights" and "copyright" under the "intangible assets" account. Accounting treatment for detailed accounting of intangible assets (1) Booking value of intangible assets 1. When an enterprise purchases another enterprise, the cost of purchasing goodwill shall be based on the price paid by the purchasing enterprise minus the fair value of the identifiable assets of the acquired enterprise. The balance after liabilities is determined. 2. When an enterprise acquires other intangible assets other than goodwill from outside, its cost should be determined based on the total expenditure incurred at the time of acquisition. 3. The cost of intangible assets such as patent rights and trademark rights that are self-created and obtained by the enterprise in accordance with the law shall be regarded as the actual cost of the intangible assets based on the registration fees, lawyer fees and other related expenses incurred when the intangible assets were obtained in accordance with the law. Material costs incurred during the research and development process, wages and welfare fees of employees directly involved in development, rent, borrowing costs, etc. incurred during the development process are directly included in the current profit and loss. The research and development expenses that have been included in the expenses of each period shall not be capitalized when the intangible assets are successfully applied for and the rights are obtained in accordance with the law. 4. The cost of intangible assets invested by other units as capital or conditions of cooperation shall be determined based on the value confirmed by assessment. However, the actual cost of intangible assets received from investors for the initial issuance of stocks shall be based on the book value of the intangible assets at the investor. 5. The actual cost of donated intangible assets shall be determined according to the following provisions: If the donor provides relevant vouchers, the actual cost shall be the amount on the voucher plus the relevant taxes payable. If the donor does not provide relevant vouchers, the actual cost shall be determined in the following order: If there is an active market for the same or similar intangible assets, the amount estimated based on the market price of the same or similar intangible assets, plus the relevant taxes payable, shall be regarded as the actual cost. Cost; if there is no active market for the same or similar intangible assets, the actual cost shall be based on the present value of the estimated future cash flows of the donated intangible assets. 6. If the enterprise accepts intangible assets obtained by the debtor in the form of non-cash assets to offset debts, or in exchange for intangible assets in exchange for claims receivable, the actual cost shall be based on the book value of the claims receivable plus the relevant taxes payable. If a premium is involved, the actual cost of the transferred intangible assets shall be determined according to the following provisions: If a premium is received, the actual cost shall be the face value of the claim receivable minus the premium plus the relevant taxes payable. ; If a premium is paid, the actual cost shall be based on the book value of the creditor's rights receivable plus the premium paid and the relevant taxes payable. 7. Intangible assets exchanged in non-monetary transactions shall be calculated based on the book value of the assets exchanged. The face value plus any relevant taxes payable is taken as the actual cost. If a premium is involved, the actual cost of the intangible assets exchanged shall be determined according to the following provisions: If a premium is received, the actual cost of the intangible assets exchanged shall be calculated based on the book value of the assets exchanged plus the income to be recognized and the relevant fees payable minus the premium. The balance shall be regarded as the actual cost; if a premium is paid, the actual cost shall be based on the book value of the assets exchanged plus the relevant taxes and premiums payable. (2) Acquisition of intangible assets 1. Purchase of intangible assets When an enterprise purchases intangible assets, it should debit the "intangible assets" account and credit the "bank deposit" and other accounts based on all expenditures incurred during the purchase process. 2. Self-created intangible assets The value of self-created intangible assets should include all expenditures incurred during the research and development process to create the intangible assets. However, for the sake of robustness and simplified accounting, the expenses incurred in the self-creation process are generally regarded as technical research expenses and included in the current expenses. When the trial production is successfully applied for and a patent is obtained, various expenditures incurred during the application process should be recorded as intangible assets. 3. Intangible assets transferred from investment by other units When an investor invests in the enterprise with intangible assets, it should be recorded according to the value confirmed by the assessment, and the "intangible assets" account should be debited and the "paid-in capital" account should be credited.

(3) Amortization of intangible assets The amortization period of intangible assets shall be determined according to the specific circumstances: if the contract stipulates the beneficial years, it shall be amortized according to a period not exceeding the beneficial years; if the contract does not stipulate the beneficial years but the law stipulates the effective years , amortized according to the effective period not exceeding the legal period; if the operating period is shorter than the effective period, amortized according to the period not exceeding the operating period; if the contract does not stipulate the beneficial period, and the effective period is not stipulated by law, the period shall be amortized according to the period not exceeding 10 years. Amortization over the term. Once the amortization period of intangible assets is determined, it should not be changed arbitrarily. When amortizing intangible assets, the "administrative expenses" account should be debited and the "intangible assets" account should be credited according to the calculated amortization amount. (4) Transfer of intangible assets 1. Transfer of ownership of intangible assets Ownership of intangible assets refers to the rights of an enterprise to possess, use and dispose of proceeds from its intangible assets within the scope prescribed by law. When intangible assets are transferred, the transfer income obtained should be treated as other business income; the amortized value of the transferred intangible assets should be treated as other business expenses. 2. Transfer of the right to use intangible assets The transfer of the right to use intangible assets only transfers part of the right to use to other units or individuals. The transferor still retains ownership of the intangible asset and therefore still has the rights to use, benefit and dispose of it. The transferee can only obtain the right to use the intangible assets and use them reasonably within the scope stipulated in the contract without the right to transfer. The cost of registering a trademark by an enterprise is generally not high, and it does not matter whether it is capitalized. Trademarks that can bring profitability to their owners are often established through years of advertising and other means of spreading the trademark name, as well as the trust of customers. Advertising fees are generally not recorded as the cost of trademark rights, but are directly treated as sales expenses when incurred and included in the current profit and loss. In this case, there is no need to record the registered trademark as an intangible asset. For example, a company successfully trial-produced and applied for trademark rights. During the process of applying for trademark rights, it incurred trademark registration fees of 10,000 yuan and lawyer fees of 2,000 yuan. The trademark is amortized over 10 years, and the following accounting entries should be prepared: Obtaining a patent Rights: Debit: intangible assets - trademark rights 12,000 Credit: bank deposits 12,000 Monthly amortization: Debit: administrative expenses - amortization of intangible assets 100 Credit: intangible assets 100 According to the provisions of the Trademark Law, trademarks can be transferred, but are subject to The holder shall ensure the quality of products using the registered trademark. If an enterprise purchases someone else's trademark and the one-time expenditure is relatively large, it can capitalize it and manage it as an intangible asset. For example, Company A purchased the trademark of Company B and paid a transfer fee of 12 million yuan. It has been paid in one lump sum, the amortization period is 10 years, and the relevant legal procedures have been completed. Company A should prepare the following accounting entries: When purchasing the trademark right: Debit: Intangible assets--trademark right 12,000,000 Credit: Bank deposit 12,000,000 Monthly amortization = 12,000,000 yuan ÷ (10×12) month = 100,000 yuan/month During amortization: Debit: Administrative expenses - amortization of intangible assets 100,000 Credit: Intangible assets 100,000 The trademark rights transferred from the investment are recorded according to the value agreed in the contract or confirmed by appraisal. For example: A company accepts investment from other units, and the investor uses its registered trademark as investment. The accounting firm has evaluated and confirmed that the registered trademark is 800,000 yuan. When obtaining the trademark right, prepare the accounting entries as follows: Debit: Intangible assets - trademark right 800,000 Credit: Paid-in capital 800,000 Handling the trademark rights of state-owned enterprises in bankruptcy Notice of the Ministry of Finance on the issuance of the "Interim Provisions on Accounting Treatment Issues Related to the Trial Bankruptcy of State-owned Enterprises" 〖Document Number〗Cai Kuai Zi [1997] No. 28〖Issuing Unit〗Ministry of Finance〖Issue Date〗1997-7-30 (1) Account Settings 1. Asset Category (11) Intangible assets, accounting for various types of assets held by liquidated enterprises The value of various intangible assets such as patent rights, non-patented technologies, and trademark rights.

2. Handling the accounting of bankruptcy property (6) When transferring trademark rights, patent rights and other assets, debit "Bank Deposits" and other accounts based on the actual sales proceeds, and debit ( Or credit) "Liquidation Profit and Loss" account, according to the book value of the asset, credit "Intangible Assets" and other accounts; the relevant taxes payable for the transfer of relevant assets, debit the "Liquidation Profit and Loss" account, credit, credit " "Tax Payable" account. Accounting treatment of trademark license fee income. Trademark license fee income should be recognized according to the charging time and method of the relevant contract agreement: if the contract or agreement stipulates that the usage fee should be paid in one go and no subsequent services will be provided, it should be regarded as the asset. Revenue is recognized once for sales; if subsequent services are provided, revenue should be recognized in installments within the validity period stipulated in the contract or agreement; if the contract stipulates payment of usage fees in installments, it should be calculated according to the collection time and amount stipulated in the contract or the charging method stipulated in the contract The amount is recognized as revenue in installments. For example, Company A licenses Company B to use a registered trademark of Company A on its products. The contract stipulates that Company B pays Company A a trademark license fee of 10% of annual sales revenue at the end of each year for a period of 10 years. Assume that Company B's sales revenue is 100,000 yuan in the first year and 180,000 yuan in the second year. The trademark licensing fees for these two years are paid on schedule. ?Company A’s accounting treatment is as follows: (1) To confirm the royalty income at the end of the first year, the royalty income should be recognized = 100000 × 10% = 10000 (yuan) Debit: bank deposit 10000 Credit: other business income 10000 (2) Chapter 1 To recognize the royalty income at the end of the second year, the royalty income should be recognized = 1,500,000 × 10% = 150,000 (yuan). Debit: bank deposit 18,000. Credit: other business income 18,000.