下列哪些资产不能作为抵债资产（）

A.依法被查封、扣押、监管或者依法被以其它形式限制转让的资产（农合机构有优先受偿权的资产除外）

B.公益性质的生活设施、教育设施、医疗卫生设施等

C.法律禁止转让或未符合有关转让条件或转让成本高的集体所有土地使用权

D.已确定要被征用或无偿收回的土地使用权

E.其它无法变现的资产

Accrued expense is most likely recorded by a company if cash is paid:（）

A. before expense has been incurred.

B. at the same time expense has been incurred.

C. after expense has been incurred.