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2016年4月1日，甲公司对其以经营租赁入的办公楼进行装修，发生以下有关支出：领用生产用材料500000元，购进该批原材料时支付的增值税进项税额为85000元，另提供劳务支出265000元，相关人员工资435000元。2016年11月30日，该办公楼装修完工，达到预定可使用状态并交付使用，并按剩余租赁期10年开始进行摊销。不考虑其他因素，下列会计分录正确的有()。
A.
装修领用原材料： 借：固定资产 585000 贷：原材料 501300 税费—增值税(进项税额转出) 85000
B.
提供劳务： 借：长期待摊费用 2 65000 贷：劳务成本 265000
C.
提供人员工资： 借：固定资产 435000 贷：应付职工薪酬 435000
D.
2016年12月份摊销 借：管理费用 10000 贷：长期待摊费用 100003
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