商业特许经营权的确认、计量及其帐务处理

Confirmation,Measurement and Accounting Treatment of Commercial Franchising

特许经营权是拥有专有技术、专利、注册商标、企业标志等经营资源的企业(特许人),通过与其他经营者(被特许人)签订合同,将其拥有的上述经营资源许可被特许人使用,被特许人要在合同许可的模式下开展经营,并向特许人支付经营费用的经营活动。作为一项无形资产,特许经营权要按《企业会计准则第6号-无形资产》的规定进行相关的帐务处理。从特许经营权的定义、确认、计量及账务处理四个方面对这个问题进行了分析。

Franchising is a right under which a franchisor license his own proprietary technology, pa- tents, registered trademark and enterprise logo to a franchisee to use, and the franchisee must con- duct business in compliance with licensing mode and pay a certain operating fee to the franchisor ac- cording to the contract sighed by the two parties of franchisor and franchisee. As an intangible asset, we should treat franchising according to Enterprise Accounting Standards No. 6-Intangible Asset. This paper tries to analyze the problem from 4 aspects： the definition, the confirmation, the meas- urement and accounting treatment.