【单选题】【消耗次数：1】
林业用地划分为（????）
①
A.天然林地、人工林地、灌木林地、农林间作地和疏林地
②
B.有林地、疏林地、未成林造林地、退耕还林地和无林地
③
C.有林地、疏林地、新造林地、灌丛地、退耕还林地和无林地
④
D.疏林地、有林地、灌木林地、未成林造林地、苗圃地和无林地
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相关题目
【单选题】
中华公司从政府无偿取得10000亩的林地，难以按照公允价值计量，只能以名义金额计量，中华公司在取得林地时贷记的会计科目及其金额是（ ）。
①
资本公积10000元
②
其他收益10000元
③
其他业务收入10000元
④
其他收益1元
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