Answers: B, C, D
Option B, the book value of the patent right on December 31, 2020 = the entry value at the time of purchase - accumulated amortization = (2 80200)-(2 80200)/5=2 400 (10,000 yuan); the amount of the non-patented technology included in the administrative expenses of Company B is 7 million (50200) million yuan, and the recorded value of intangible assets is 8 million (1000-200) million yuan Yuan; option C, if the enterprise cannot reliably distinguish the expenditures in the research stage and the development stage, all the research and development expenditures it incurred should be expensed and included in the current profit and loss (administrative expenses); the amortization of intangible assets should be calculated according to the beneficiary objects. into different subjects. For example, if an intangible asset is used to produce products, its amortization amount should be included in the cost of the relevant asset; option D, the transfer of patent rights will increase the company's "asset disposal profits and losses" by 5,000 yuan.