一、选择题1.下列各项支出中,属于收益性支出的是()。A、购买固定资产发生的运杂费支出;B、购买土地发生的支出;C、固定资产的日常修理支出;D、购买工程物资支出。2.企业设置“待摊费用”账户和“预提费用”账户的依据是()。A、收付实现制原则;B、划分收益性支出与资本性支出原 First, the multiple-choice questions 1. The following expenditures, belong to the proceeds of expenditure (). A, the expenditure of transportation and miscellaneous expenses incurred in purchasing fixed assets; B, the expenditures incurred in purchasing the land; C, the routine repair expenses of fixed assets; and D. the expenditure on the purchase of construction materials. 2. Enterprise set “prepaid expenses” account and “accrued expenses” account is based on (). A, cash receipts and payments to achieve the principle of; B, the division of revenue expenditures and capital expenditures