entry of trademark transfer fee
the transfer fee of a trademark belongs to the transfer income of an intangible asset for the transferred enterprise, and is included in the main business income or other business income items, and its entry is:
debit: bank deposit, etc.
loan: main business income
tax payable-value-added tax payable-output tax
for the enterprise that purchased the trademark right. The entry is:
Borrowing: intangible assets-trademark rights
Taxes payable-VAT payable-input tax
Loans: bank deposits
How to understand intangible assets?
definition: intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
features: 1. It has no physical form
2. It is distinguishable
3. It belongs to non-monetary assets
Contents: patent right, non-patented technology, trademark right, copyright, land use right, franchise, etc.
Confirmation conditions: 1. The economic benefits related to the intangible assets are likely to flow into the enterprise
2. The intangible assets.