Enterprises buy patents.

The annual amortization amount of intangible assets is 80000/8 =10000; 20 10, 20 1 1 year amortization amount is 20,000 yuan; Business tax payable for the disposal of intangible assets = 68,000 * 5% = 3,400 yuan;

Non-operating income =4600 yuan.

Debit: 68,000 yuan from the bank.

Accumulated amortization of 20,000 pounds

Loan: taxes payable-business tax payable 3400.

Intangible assets 80 thousand

Non-operating income 4600