单项选择题

下面哪一项应在当期利润表里记为费用？

A、本期使用的物业电费，但在年底还没有支付
B、赊购的物资
C、今年年底现金支付的下一年保险
D、B和C都是当期的费用
E、上述ABC都是当期费用
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