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一、单项选择题1.根据《企业会计准则——借款费用》的规定,下列有关借款费用停止资本化时点的表述中,正确的是()。A.固定资产交付使用时停止资本化B.固定资产办理竣工决算手续时停止资本化C.固定资产达到预定可使用状态时停止资本化D.固定资产建造过程中发生正常中断时停止资
A single choice 1. According to the “Accounting Standards for Business Enterprises - Borrowing costs”, the following statement about the timing of the capitalization of borrowing costs, the right (). A. Stop capitalization when the fixed assets are used and delivered B. Terminate the capitalization when the fixed assets are completed and finalized C. Stop the capitalization when the fixed assets reaches the expected usable state D. Stop the capital when the normal interruption occurs during the construction of the fixed assets