Amortization of intangible assets = 654,380,000 yuan (amortization in 2009: 65,438+02+2065,438+00: 65,438+00: 00).
Net value =50000- 10000=40000 yuan.
Income 60 000-40 000-3 000 (business tax) = 17 000 yuan.
Entry:
Debit: Bank 60,000.
Cumulative amortization 10 000
Loan: 50,000 intangible assets.
Taxes payable-business tax payable 3 000.
Non-operating income 17 000