选出正确的词，并写在横线上。

1. —Have you ever been to Europe?    —No, but I ______ (have been/went) to Africa last year.

2. —Have you ever been to my house?   —No. But I'm coming to your party ______ (tonight/this night).

3. Has Victor ______ (been ever/ever been) to China?

4. In future, people will ______ (spend/waste) a long vacation every year.

5. He is an ______ (exchanged/exchange) student in this school.

M公司购入生产用需安装的旧机器一台，售出单位该机器的账面原价500000元，双方按质论价，以410000元成交，发生运费2000元，包装费1000元，购入后发生安装成本8000元。款项用银行存款支付，不考虑相关税费，则M公司在机器安装完毕交付使用时应作的会计分录为( )。

A．借：固定资产 421000 贷：银行存款 421000

B．借：固定资产 421000 贷：在建工程 421000

C．借：固定资产 511000 贷：银行存款 511000

D．借：固定资产 511000 贷：在建工程 421000累计折旧 90000