单选题某企业出售一项3年前取得的专利权，该专利权取得时的成本为50万元，按10年采用直线法摊销，出售时取得收入40万元，营业税税率为5%。不考虑其他税费，则出售该项专利时影响当期的损益为（）万元。A10B12C3D5
单选题
某企业出售一项3年前取得的专利权，该专利权取得时的成本为50万元，按10年采用直线法摊销，出售时取得收入40万元，营业税税率为5%。不考虑其他税费，则出售该项专利时影响当期的损益为（）万元。
A
10
B
12
C
3
D
5
参考解析
解析：
本题考核无形资产的出售。出售该项专利时影响当期的损益=40-（50-50÷10×3）-40×5%=3（万元）。
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