What are the accounting subjects for trademark application?

In the case of a trademark purchased or invested by a funder, the registration fee is included in the initial cost of the intangible asset. For the registration of the self-created trademark of the enterprise, since the registration fee itself is not expensive, it can be included in the management fee of the current period. If the registration fee is larger, the registration fee can be capitalized because the cost of the intangible asset consists of all the necessary expenses that are directly attributable to the creation, production and enabling the asset to function in the manner intended by the management, as stipulated in the accounting standard "Measurement of Internally Developed Intangible Assets".

According to the provisions of the new standard, intangible assets should be initially measured at cost, so the trademark application should be paid to the trademark company.

The account of the expense should be attributed to the cost of intangible assets.

As for the amortization basis of intangible assets, it can be the useful life of the intangible asset or the amount of work during the useful life. However, if it is not foreseeable that the intangible asset will bring economic benefits to the enterprise, it shall be regarded as an intangible asset with an indefinite useful life, and its value shall not be amortized.

Explanation-"At present, China's accounting standards for enterprises have adopted the concept of assets and liabilities instead of the concept of income and expenses, and the quality requirements of accounting information have also abolished the principle of proportionality. The amortized and accrued expenses, on the other hand, are based on the matching principle under the income-expense view, and these two accounts have been eliminated in the new balance sheet. "

Hope it helps.

If you get a refund, you can directly reverse the prepaid account, and if you register, you can transfer it to the expense account. ok！

Trademark rights are intangible assets.

2. There are two ways to obtain trademark rights: trademark rights through use and trademark rights through registration. The trademark right obtained through the registration of the difference pin is also known as the exclusive right to use the registered trademark.

3. In China, trademark registration is the basic way to obtain trademark rights. Article 3 of the Commercial and Virtual Vernier Law stipulates that "a trademark approved and registered by the Trademark Office is a registered trademark, and the trademark registrant enjoys the exclusive right to use the trademark and is protected by law." ”

4. The subject of trademark right (trademark owner) refers to the natural person, legal person or other organization that enjoys the trademark right to the commercial mark to distinguish the goods or services in accordance with the Trademark Law.

Introduction to Intangible Assets:

1. Intangible assets refer to identifiable non-monetary assets that do not have a physical form. Intangible assets are divided into broad and narrow senses, and intangible assets in the broad sense include financial assets, long-term equity investments, patent rights, trademark rights, etc.

2. Because they do not have a material substance, but are expressed as some kind of legal right or technology. However, intangible assets are usually understood in a narrow sense in accounting, i.e., patent rights, trademark rights, etc. are referred to as intangible assets.

3. Intangible assets in a broad sense include financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have a material entity, but are manifested as some legal rights or technologies.

4. The scope of collection of this tax item includes: transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology, transfer of copyright, transfer of goodwill.

Trademark rights are intangible assets. Intangible assets are identifiable non-monetary assets that do not have a physical form. Intangible assets are usually measured at actual cost.

Actual cost measurement refers to the total expenditure incurred in acquiring an intangible asset and making it available for its intended use, as the cost of an intangible asset. For intangible assets acquired by different **, the composition of their initial cost is also different.

Trademark right refers to the exclusive and exclusive right enjoyed by the trademark owner to his trademark. In fact, it refers to the exclusive rights obtained by the trademark owner through application and confirmation by the State Trademark Office, that is, the exclusive rights arising from the registration of the trademark.

Trademark right is the abbreviation of the exclusive right to use a trademark, which refers to the exclusive right granted by the trademark authority to the trademark owner to protect its registered trademark by national law in accordance with the law. The trademark registrant has the right to control its registered trademark in accordance with the law and prohibits others from using it. Intangible assets refer to non-monetary long-term assets held by enterprises for the purpose of producing goods, providing services, leasing to others, or for management purposes.

Intangible assets are divided into identifiable intangible assets and non-identifiable intangible assets, and identifiable intangible assets mainly include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, concessions, etc., and non-identifiable intangible assets are goodwill.

If an asset of an enterprise is recognized as an intangible asset, it needs to meet the definition of intangible asset and the conditions for recognition, that is, the economic benefits related to the intangible asset are likely to flow into the enterprise, and the cost of the intangible asset can be reliably measured.

Legal basis

Trademark Law of the People's Republic of China

Article 59 The owner of the exclusive right to use the registered trademark shall not have the right to prohibit others from using the generic name, figure or model of the commodity contained in the registered trademark, or directly indicating the quality, main raw materials, functions, uses, weight, quantity and other characteristics of the goods, or the place name contained therein. The owner of the exclusive right to use the registered trademark does not have the right to prohibit others from using the shape of the goods themselves, the shape of the goods required to obtain technical effects, or the shapes that make the goods have substantial value. If another person has used a trademark that is identical or similar to the registered trademark and has a certain influence on the same goods or similar goods before the trademark registrant applies for trademark registration, the owner of the exclusive right to use the registered trademark has no right to prohibit the user from continuing to use the trademark within the original scope of use, but may require it to attach an appropriate distinguishing mark.