Party A has the obligation to pay the price of 64,550 yuan, thus forming a contract debt;
B has the obligation to transfer the patent right to A, thus forming a contractual obligation.
While fulfilling their contractual obligations, Party A and Party B eliminated their respective debts and realized the ownership transfer of the subject matter of the contract: from the ownership of Company B to that of Company A. ..
If it is the creditor's rights and owner's equity in accounting, it refers to whether the source of assets of the accounting entity comes from creditors or owners.
For example, in the above-mentioned contract, when the contract is established and implemented and Party A fails to pay, Party A is obliged to pay the price of 64,550 yuan, which forms a debt of 64,550 yuan on Party A's statement, representing a creditor's right of Party B to Party A. ..
After the implementation of this contract, Party B obtains a net income of 64 550 yuan through the patent right transfer contract. After deducting relevant taxes and patent fees, this net income belongs to the owner of Party B and is listed as owner's equity in Party B's balance sheet. ..