一、单项选择题(本类题共10分,每小题1分。多选、错选、不选均不得分。) 1.根据《企业会计准则——借款费用》的规定,下列有关借款费用停止资本化时点的表述中,正确的是()。 A.固定资产交付使用时停止资本化 B.固定资产办理竣工决算手续时停止资本化 C.固定资产达到预定可使用状态时停止资本化 D.固定资产建造过程中发生正常中断时停止资本化 First, the individual multiple choice questions (10 points in this class, each small title 1. Multiple choice, wrong selection, do not vote are not points.) 1. According to the “Accounting Standards for Business Enterprises - Borrowing costs”, the following loans Costs stop capitalization of the point in the statement, the correct is (). A. Capitalization ceases when the fixed assets are used for delivery B. Capitalization stops when the fixed assets are completed and finalized C. Capitalization stops when the fixed assets reaches the expected usable state D. Capitalization stops when the normal interruption occurs during the construction of the fixed assets