What subject is the trademark registration fee?

The following answers are for reference only. Please criticize and correct the identifiable intangible assets including patent right, trademark right, land use right, copyright, franchise right and non-patented technology. In order to account for and supervise the acquisition, amortization and transfer of various identifiable intangible assets, enterprises can set up detailed subjects such as patent right, trademark right, land use right and copyright under the subject of intangible assets to conduct detailed accounting of intangible assets. (1) The recorded value of intangible assets is 65,438+0. When an enterprise purchases another enterprise, the cost of purchasing goodwill should be deducted from the price paid by the purchasing enterprise. 2. When intangible assets other than goodwill are obtained from outside, the cost shall be determined according to the total expenditure incurred at the time of acquisition. 3. The cost of intangible assets such as patent rights and trademark rights created by enterprises themselves and obtained according to law shall be regarded as the actual cost of intangible assets according to the registration fees, attorney fees and other related expenses incurred when they are obtained according to law. Materials expenses incurred during research and development, wages and welfare expenses of personnel directly involved in development, rent and loan expenses incurred during development, etc. , 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 successful and apply for power supply according to law. 4. The cost of intangible assets invested by other units as capital or cooperation conditions shall be determined according to the value confirmed by evaluation. However, the intangible assets accepted by investors in the initial stock issue shall be regarded as the actual cost according to the book value of the intangible assets at the investors' place. 5. The actual cost of donated intangible assets shall be determined in accordance with the following provisions: if the donor provides relevant vouchers, the actual cost shall be the amount on the vouchers plus the relevant taxes payable. If the donor cannot provide relevant vouchers, the actual cost shall be determined in the following order: if there is an active market for similar or similar intangible assets, the amount estimated according to the market price of similar or similar intangible assets, plus the relevant taxes and fees that should be paid, shall be regarded as the actual cost; If there is no active market for similar or similar intangible assets, the actual cost shall be the present value of the estimated future cash flow of the donated intangible assets. 6. If the debtor uses non-cash assets to offset debts or the creditor's rights receivable are exchanged for intangible assets, the book value of the creditor's rights receivable plus relevant taxes and fees payable shall be taken as the actual cost. If the premium is involved, the actual cost of the transferred intangible assets shall be determined according to the following provisions: if the premium is received, the actual cost is the face value of the creditor's rights receivable MINUS the premium, plus the relevant taxes payable; If the premium is paid, the book value of the creditor's rights receivable plus the premium paid and the relevant taxes payable shall be the actual cost. 7. Intangible assets exchanged by non-monetary transactions shall be regarded as the actual cost according to the book value of the exchanged assets plus relevant taxes and fees payable. Where a premium is involved, the actual cost of the exchanged intangible assets shall be determined in accordance with the following provisions: if a premium is received, the actual cost is the book value of the exchanged assets plus the income to be recognized and the related expenses to be paid minus the premium; If the premium is paid, the book value of the exchanged assets plus the relevant taxes payable shall be the actual cost. (2) Acquisition of intangible assets 1. When an enterprise purchases intangible assets, it shall debit the "intangible assets" account and credit the "bank deposit" account according to the expenses incurred in the purchase process. 2. Self-created intangible assets The value of self-created intangible assets should include all expenses incurred in the development process for creating the intangible assets. However, in order to stabilize and simplify accounting, the expenses incurred in the process of self-creation are generally regarded as technical research expenses and included in the current expenses. When the trial-production application is successful and the patent is obtained, all expenses incurred in the application process shall be accounted for as intangible assets. 3. When investors of intangible assets transferred by other units invest in an enterprise with intangible assets, they should enter the account according to the value confirmed by the assessment, debit the "intangible assets" account and credit the "paid-in capital" account. (III) Amortization of intangible assets The amortization period of intangible assets shall be determined according to the specific circumstances: if there is a benefit period stipulated in the contract, it shall be amortized according to the period not exceeding the benefit period; If the contract does not stipulate the benefit period but the law stipulates the validity period, it shall be amortized according to the validity period not exceeding the law; If the operating period is shorter than the effective life, it shall be amortized according to the life not exceeding the operating period; If the benefit period is not specified in the contract and the validity period is not specified by law, it shall be amortized according to the period not exceeding 10 year. Once the amortization period of intangible assets is determined, it shall not be changed at will. When amortizing intangible assets, the account of "management expenses" shall be debited and the account of "intangible assets" shall be credited according to the calculated amortization amount. (4) Transfer of intangible assets 1. The transfer of ownership of intangible assets refers to the right of an enterprise to possess, use and dispose of its income within the scope prescribed by law. When intangible assets are transferred, the transfer income obtained is treated as other business income; The amortized value of the transferred intangible assets shall 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 its right to use it to other units or individuals, and the transferor still retains the ownership of the intangible assets, so it still enjoys the right to use, benefit and dispose of it. The transferee can only obtain the right to use intangible assets and use them reasonably within the scope stipulated in the contract, and has no right to transfer them. It is generally not expensive for an enterprise to create its own registered trademark, and it is not important whether it is capitalized or not. Trademarks that can bring profits to owners are often established through years of advertising and other means of spreading trademark names, as well as the trust of customers. Advertising fees are generally not recorded as trademark rights costs, but directly as sales expenses when incurred, and are included in current profits and losses. In this case, it is not necessary to record a registered trademark as an intangible asset. For example, an enterprise successfully trial-produced and applied for trademark rights. In the process of applying for trademark rights, the trademark registration fee is 1 ten thousand yuan, and the lawyer's fee is 2000 yuan. Trademarks are amortized in 65,438+00 years. The following accounting entries should be made: when obtaining the patent right: loan: intangible assets-trademark right 12000 loan: bank deposit 12000 monthly amortization: loan: management fee-amortization of intangible assets 100 loan: intangible assets 100 according to the provisions of the Trademark Law. If an enterprise buys another person's trademark and has a large one-time expenditure, it can be capitalized and managed as an intangible asset. If Company A buys the trademark of Company B, it will pay the transfer fee of120,000 yuan, which has been paid in one lump sum. The amortization period is 65,438+00 years, and relevant legal procedures have been completed. Company A makes the following accounting entries: When purchasing the trademark right, it borrows: intangible assets-trademark right1200,000 loan: bank deposit1200,000 monthly amortization amount =1200,000 yuan ÷ (1×1. -Amortization of intangible assets with a loan of 65,438+000,000: The transferred trademark right of intangible assets with an investment of 65,438+000,000 is recorded according to the value agreed in the contract or confirmed by the appraisal. For example, when an enterprise accepts investment from other units, the investor takes its registered trademark as the capital contribution, and the registered trademark is confirmed by the accounting firm to be 800,000 yuan. When obtaining the trademark right, the accounting entries are as follows: borrowing: intangible assets-trademark right of 800,000 yuan; paid-in capital of 800,000 yuan; dealing with the bankruptcy trademark right of state-owned enterprises; Notice of the Ministry of Finance on printing and distributing the Interim Provisions on Trial Bankruptcy Accounting Treatment of State-owned Enterprises [document number] Caihuizi [1997] No.28 [issuing unit] Ministry of Finance [issuing date]1997-7. Accounting treatment of bankrupt property (6) When transferring assets such as trademark rights and patent rights, debit "bank deposits" and other subjects according to the actual sales income, debit (or credit) "liquidation gains and losses" and credit "intangible assets" and other subjects according to the book value of assets; The relevant taxes payable on the transfer of related assets shall be debited to the account of liquidation gains and losses and credited to the account of tax payable. Accounting treatment of trademark royalty income: the trademark royalty income shall be recognized according to the charging time and method agreed in the relevant contract: if the contract or agreement stipulates that the royalty is paid in one lump sum and no post-service is provided, it shall be regarded as asset sales and the income shall be recognized in one lump sum; If follow-up services are provided, the income shall be recognized by stages within the validity period stipulated in the contract and agreement; If the contract stipulates that the use fee shall be paid by installments, the income shall be recognized by installments according to the collection time and amount agreed in the contract or the amount calculated according to the billing method agreed in the contract. For example, Company A allows Company B to use Company A's registered trademark on its products. According to the contract, Company B will pay Company A's trademark license fee at the end of each year at the rate of 65,438+00% of the annual sales revenue, with a service period of 65,438+00 years. Assuming that the sales revenue of Company B is 100000 yuan in the first year and 180000 yuan in the second year, the trademark license fee for these two years will be paid on schedule. The accounting treatment of Company A is as follows: (1) Royalty income = 10000×10% = 10000 (RMB) Debit: bank deposit10000 loan: other business income/kloc. =1500000×10% =150000 (RMB) Debit: bank deposit 18000 loan: other business income 18000.