企业的下列筹资方式中,属于非流动负债的包括( )。
A.发行3年期公司债券
B.发行9个月的公司债券
C.向银行借入二年期的借款
D.融资租入固定资产的融资租赁费
E.发行普通股票
正确答案是ACD
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