甲企业最近购入一项固定资产，则下列支出中，不能计入固定资产成本的有( )。
A．购入该固定资产支付的运输费
B．固定资产达到预定可使用状态前符合资本化条件的借款利息支出
C．固定资产达到预定可使用状态后的借款利息支出
D．支付安装人员的工资支出
参考答案：C
解析：固定资产达到预定可使用状态后的借款利息支出应计入当期财务费用，而不能计入固定资产的成本。
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| Many students have hobbies, such as reading, painting，growing vegetables in their gardens, and looking after animals. Some hobbies are relaxing and 1 are creative. Hobbies can develop your interests and help you learn new skills(技能). David Smith is a student，and his hobby is writing. 2 the summer of 2000，he spent four weeks on a summer camp. As well as the usual activities, such as sailing, climbing and mountain biking, there was a writing workshop with a professional 3 “She asked us to imagine that we were in a story, Then we wrote about our 4 at the camp.” In senior high school David wrote a story about teenage life, and it 5 as a book in 2003. Many teen-agers love his book, and as a result, David has become a 6 young writer.David has been very lucky 7 his hobby has brought him enjoyment and success , but he is 8 interested in many other things.“I like playing volleyball，too，''says David. “I spend some of my free time playing volleyball for my school team. 9 I’11 write more books in the future.”It's sometimes difficult 10 that we shouldn't spend all our time on our favourite hobby. There are many other interesting things to do in life , and we should try to do something new or different. | |||
| ( ) 1. A. other ( ) 2. A. During ( ) 3. A. manager ( ) 4. A. experiences ( ) 5. A. took out ( ) 6. A. successful ( ) 7. A. or ( ) 8. A. too ( ) 9. A.Usually ( )10. A. remember | B. others B. At B. doctor B. examples B. tried out B. normal B. but B. also B. Immediately(立刻、立即) B. remembers | C. the other C. For C. singer C. excuses. C. came out C. polite C. because C. only C. Maybe C. remembered | D. another D. On D. writer D. experiments(实验) D. went out. D. lonely D. though D. either D. Once D. to remember |