【单选题】【消耗次数：1】
村集体经济组织的固定资产及库存物资的盘亏，借方计入的科目是（ ）。
①
管理费用
②
生产（劳务）成本
③
其他支出
④
经营支出
参考答案：
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关于村集体经济组织固定资产的入账价值中，不正确的是（ ）。
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新建的房屋及建筑物、农业基本建设设施等固定资产，按竣工验收的决算价计价
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接受捐赠的固定资产，应按发票所列金额加上实际发生的运输费、保险费、安装调试费和应支付的相关税金等计价；无所附凭据的，按同类设备的市价加上应支付的相关税费计价
③
投资者投入的固定资产，按照固定资产的市价计价
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盘盈的固定资产，按同类设备的市价计价
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listen; hearing
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be fixed
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weren’t
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