The trouble is that not many students really know how to make use of their time to its best ________.

A．benefit

B．advantage

C．value

D．profit

小企业外购固定资产的成本不包括（）。

A、购买价款、相关税费

B、运输费、装卸费

C、保险费、安装费

D、按照税法规定可以抵扣的增值税进项税额