NO.PZ2018062018000048
问题如下：
When constructing an asset for the company's own use, the directly related interest is:
选项：
A.expensed as incurred.
B.capitalized as part of the relevant long-lived asset.
C.capitalized as part of inventory.
解释：
B is correct. If the interest expenditure is incurred in connection with constructing an asset for the company's own use, the capitalized interest appears on the balance sheet as a part of the relevant long-lived asset such as property, plant and equipment.
房地产企业在建工程完工后不是用于出售吗？自用才可以算作长期资产，出售的叫存货？
