下列各项中，应计入固定资产成本的有（）。
A．固定资产进行日常修理发生的人工费用
B．固定资产安装过程中领用原材料的成本
C．固定资产达到预定可使用状态后发生的专门借款利息
D．固定资产达到预定可使用状态前发生的工程物资盘亏净损失
E．固定资产达到预定可使用状态前发生的符合资本化条件的专门借款利息
参考答案：B, D, E
解析：
选项A应计人当期损益；选项C应计人当期财务费用。
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| Much meaning can be carried clearly with our eyes,so it is often 1 that eyes can speak. Do you have such kindof 2 _? In a bus you maylook at a stranger, but nottoo long. And if he 3 that he is being looked at, he may feel uncomfortable. The same in daily life. If you are looked at for more than necessary, you will look at yourself up and down, to see if there is 4 wrong with you. lf nothing goes wrong, you will feel 5 toward the person who is looking at you that way. Eyes do speak. right? Looking too long at someone may seem to be impolite. But sometimes things are different. If a man looks at a woman for more than 10 seconds ,it may mean that he wishes to attract (吸引) her attention, to make her understand that he _6 her. When two people are in a conversation, the speaker will only look at the listener from time to time, 7 make sure that the listener does pay attention 8 what he or she is saying. Lovers will enjoy looking at each other or being looked at for a long time, to show something that 9 cannot express. Clearly, eye contact should be done according to the relationship between two people and the place 10 you stay.  | |||
| ( )1. A. spoken ( )2. A. experience ( )3. A. found ( )4. A. anything ( )5. A. happy ( )6. A. loves ( )7. A. in order that ( )8. A. for ( )9. A. eyes ( )10. A. which | B. said B. eyes B. knew B. something B. angry B. hates B. so that B. of B. words B. that | C. told C. mind C. finds C. everything C. sad C. thanks C. in order to C. with C. minds C. where | D. talked D. news D. saw D. nothing D. thankful D. looks D. because of D.to D. body D. there |