企业无偿调出固定资产发生的净损失，应借记的科目是( )。
A．其他业务支出
B．资本公积
C．固定资产减值准备
D．营业外支出
参考答案：B
不合理用药可造成药品乃至医药资源有形和无形的浪费。
— Come and join us, Ben!
— I’m afraid I can’t. I’m too busy now. If I ________ time, I would certainly go.
A．had
B．will have
C．have had
D．have
