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[单选题]
企业出租无形资产取得的租金应计入的科目是（）
A
营业外收入b.其他业务收入c.投资收益d.主营业务收入
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试题答案：
B
答案解释：
P164企业转让无形资产使用权（出租）时取得的租金收入应计入其他业务收入
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