If there are many related expenses, they should be recorded as management expenses -R&D expenses. After the approval of intangible assets is successful, they can all be capitalized.
Intellectual property service fees mainly refer to intellectual property agency fees, including patent application fees and annual fees; Trademark registration application fee, change fee, renewal fee, etc. ; Copyright, copyright application fee, etc.
1. Intellectual property agency For an intellectual property agency, the intellectual property service fee is its main business income: borrowing: bank deposit xxx and lending: main business income xxx.
2. Non-intellectual property agency company If the company is not an intellectual property agency company and does not use intellectual property agency fees as its operating income, but is a general production service-oriented enterprise, then the intellectual property agency fees belong to "non-operating expenses" for the company and are accounted for according to the details of expenses in the "non-operating expenses" subject. For example, if you apply for a registered trademark, you have to pay the registration agency fee: borrowing: operating expenses xxx, and lending: bank deposits xxx.
How to improve the financial management ability of intellectual property rights in enterprises
In addition to accurately evaluating the value of enterprise intellectual property rights, it is also necessary to give full play to the role of intellectual property rights and create value for enterprises. Intellectual property rights purchased by enterprises are reflected in accounting statements, while intellectual property rights created by enterprises are often ignored and are not reflected in accounting statements at all. If the intrinsic value of intellectual property created within an enterprise is not recognized, the creator will be "worthless" and the creative ability of the enterprise will decline. Competitiveness will be lost and profits will disappear. Therefore, in the financial management of enterprises, we must attach importance to the management of intellectual property rights. In addition to the cost of intellectual property rights, we should also account for the output benefits of intellectual property rights. Only in this way can enterprises attach importance to the value of intellectual property rights and employees have innovative vitality.
The financial department should realize the preservation and appreciation of the intellectual property rights of enterprises through financial means, clarify who is the owner and creator of intellectual property rights, create the power to create and use intellectual property rights through financial system, and share part of the profits created by intellectual property rights with the creators of intellectual property rights.
The financial department should estimate the value of intellectual property rights and prepare the intellectual property budget. In addition to spending money on intellectual property rights, we should do everything possible to make intellectual property rights profitable. Intellectual property has the characteristics of timeliness, regionality and legitimacy, and its market value is also unstable, which will change with the change of environment. Financial management departments should enhance their ability to discover the market value of intellectual property rights and market the value of intellectual property rights in a timely manner. In order to realize the market-oriented operation of intellectual property value, the financial department should formulate corresponding measures to implement them and mobilize the enthusiasm of relevant departments and personnel through incentive mechanism. Only in this way can we improve the return on capital of intellectual property rights.
In reality, the reason why the financial department of an enterprise is not enthusiastic about managing intellectual property rights is that there are some problems in the current financial accounting standards, and the efficiency is greatly reduced by incorporating intellectual property rights into intangible assets for accounting treatment; In addition, after the capitalization or capitalization of intellectual property rights, if the total income of the enterprise remains unchanged, it will affect the return on other assets and reduce the return on net assets; At the same time, bringing intellectual property rights into the financial management system will also increase the workload of the financial department. If these problems are not solved, the financial department will have insufficient motivation to manage intellectual property rights, and intellectual property rights will not be paid attention to and managed for a long time, and its effectiveness will be difficult to play. The financial department should also publicize the importance of intellectual property rights to attract the attention of senior managers of enterprises. Only when everyone realizes that intellectual property is an important source of enterprise profits will enterprises attach importance to intellectual property management.
As for how to calculate the contents of the received intellectual property invoices, such expenses are generally small, and can also be included in the company's management expenses when the intellectual property patent has not been applied for. We also need to know how to calculate the intellectual property expenses and the accounting treatment after the patent is sold to ensure that its accounting work is handled well.