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根据《企业所得税法》规定,在计算应纳税所得额时,企业在生产经营活动中发生的下列利息支出,准予扣除的有( )。A.
企业为购置、建造固定资产发生的合理的借款费用
B.
非金融企业向金融企业借款的利息支出
C.
金融企业的各项存款利息支出和同业拆借利息支出
D.
企业经批准发行债券的利息支出
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