单选题:企业购入不需要安装的固定资产的账务处理为(  )。

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  • 题目类型:单选题
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题目内容:
企业购入不需要安装的固定资产的账务处理为(  )。 A.借:固定资产
贷:银行存款
B.借:固定资产
应交税费——应交增值税
(进项税额)
贷:银行存款
C.借:固定资产
应交税费——应交增值税
(销项税额)
贷:银行存款
D.借:在建工程
贷:银行存款

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