【单选题】【消耗次数：1】
固定资产达到预定可使用状态之前，在符合资本化条件的期间内，企业融资租入固定资产，其融资费用的分摊额，应当计入（ ）。
①
融资租入固定资产的入账价值
②
管理费用
③
在建工程
④
财务费用
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相关题目
【单选题】
对于融资租入的固定资产，应按（ ）作为入账价值。
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租赁开始日租赁资产的原账面价值
②
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picks up
②
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③
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