题目内容

X公司20×9年11月30日将一项达到预计可使用状态的在建工程转入固定资产并进行了相应的账务处理。该项固定资产被X公司用来制造G产品,但当年既未针对该项固定资产计提折旧,也未停止借款费用的资本化,则注册会汁师编制的市计调整分录不应当包括()。

A. 贷记累计折旧
B. 借记财务费用
C. 借记存货或营业成本
D. 贷记同定资产

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