A work breakdown structure (WBS) is a tool used to define and group a project's discrete work elements in a way that helps organize and define the total work scope of the project. A WBS is most useful for ______.

A．identifying individual tasks for a project

B．scheduling the start of tasks

C．scheduling the end of tasks

D．determining potential delays

下列应计入长期应付款的有（　）。

A．具有融资性质的以分期付款方式购入固定资产的应付款项

B．因债权人单位撤销而长期无法支付的应付款项

C．应付融资租入固定资产的租赁费

D．应付租入包装物的租金