资产负债表日,应按长期借款或应付债券的摊余成本和实际利率计算确定的长期债券的利息费用,应借记的会计科目是( )。
A.在建工程
B.制造费用
C.财务费用
D.研发支出
E.销售费用
正确答案是ABCD
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A harmonious society is like a symphony or orchestra — each person contributes a small sound, but when ()with other sounds, it becomes beautiful music.