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【单选题】
2017年3月30日,甲事业单位购入一台不需安装就能投入使用的专用检测设备,设备价款为576000元,发生的运杂费为24000元,该事业单位以财政授权支付的方式支付了价款及运杂费。该设备的预计使用年限为10年,预计净残值为0,采用直线法折旧。假设不考虑其他相关税费,甲事业单位2017年4月份应编制的会计分录为( )。
A.
借:非流动资产基金——固定资产5000 贷:累计折旧5000
B.
借:事业支出5000 贷:累计折旧5000
C.
借:事业支出4800 贷:累计折旧4800
D.
借:非流动资产基金——固定资产4800 贷:累计折旧4800
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