单选题:下列各项中,属于企业“经营能力”成本的是(  )。

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题目内容:
下列各项中,属于企业“经营能力”成本的是(  )。 A.长期租赁费
B.研究开发费
C.职工培训费
D.广告费
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答案解析:

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