The song is about a couple forced to separate _________, but they valued the memories of their love all their lives.

A．casually

B．permanently

C．temporarily

D．frequently

为购建固定资产发生的长期借款利息，在固定资产达到预定可使用状态之前应记入的账户是（ ）

A．“在建工程”

B．“财务费用”

C．“营业外支出”

D．“管理费用”