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(2007.4,单选9)企业生产经营过程中发生的下列支出,应作为长期待摊费用核算的是()
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中级财务会计(00155)
发表:2024年09月11日 10时09分52秒
作者:
admin
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(2007.4,单选9)企业生产经营过程中发生的下列支出,应作为长期待摊费用核算的是()
A、融资租入固定资产的租赁费
B、借款利息
C、开发非专利技术支出
D、经营租入固定资产改良支出
【正确答案】:D
【题目解析】:长期待摊费用是指企业已经支出,但摊销期限在1年以上(不合1年)的各项费用,例如租入固定资产的改良支出、企业在筹建期间发生的费用等。
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