题目内容

下列关于固定资产成本确定的表述中,正确的是()。

A. 企业为建造厂房通过出让方式取得土地使用权支付的土地出让金计入固定资产成本中
B. 投资者投入固定资产的成本,均应按照投资合同或协议约定的价值确定
C. 固定资产(生产用设备)安装过程中领用原材料所负担的增值税应计入成本
D. 固定资产达到预定可使用状态后发生的专门借款利息不应计入成本

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The American young man speaks Chinese as fluently as if he______a Chinese.

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He______killed last night if he had taken part in the surprise attack on the city.

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One player has won the game when______.

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D. the queen was the strongest piece on the board

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