下列借款费用应予以资本化的是（　）。 -题库考试答案搜索网

下列借款费用应予以资本化的是（　）。

单选题

2021-09-02 00:22

A、为建造固定资产而发生的长期借款费用，在固定资产交付使用前发生的
B、为建造固定资产而发生的长期借款费用，在固定资产支付使用后发生的
C、未动用的一般借款当期发生的利息费用
D、属于长期借款性质但不用于购建资产的借款费用

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正确答案

A

试题解析

标签：联大河南财经政法大学会计学中级财务会计

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