19. Company A purchased a patent right with an amortization period of 5 years at a price of 50,000 yuan on September 1, 2009, and amortized it using the straight-line method.

Answer B

Analysis of intangible asset amortization = 10,000 yuan (2009 amortization 10000×4÷12+2010 amortization 1000×8÷12).

Net worth = 50,000-10,000 = 40,000 yuan.

Income 60 000-40 000-3 000 (business tax) = 17 000 yuan.

Entry:

Debit: bank deposit 60,000

Accumulated amortization 10,000

Credit: intangible assets 50,000

Taxes payable - business tax payable 3,000

Non-operating income 17,000