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企業(yè)經(jīng)營期間，固定資產(chǎn)達(dá)到預(yù)定可使用狀態(tài)后發(fā)生的長期借款利息支出，應(yīng)記入（ ）賬戶核算。
A.制造費(fèi)用
B.在建工程
C.財(cái)務(wù)費(fèi)用
D.固定資產(chǎn)
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企業(yè)經(jīng)營期間，固定資產(chǎn)達(dá)到預(yù)定可使用狀態(tài)后發(fā)生的長期借款利息支出，應(yīng)記入（ ）賬戶核算。
A.制造費(fèi)用
B.在建工程
C.財(cái)務(wù)費(fèi)用
D.固定資產(chǎn)
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