与固定资产有关的后续支出中,应计入“管理费用”的有()
A.生产车间(部门)发生的固定资产更新改造支出
B.生产车间(部门)发生的固定资产修理费用
C.行政管理部门发生的固定资产修理费用
D.专设销售机构发生的固定资产修理费用
E.固定资产更新改造被替换部分的账面价值
正确答案是BC
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