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【单选题】
企业进行具有商业实质且公允价值能够可靠计量的非货币性资产交换，同一事项中能同时影响双方换入资产入账价值的因素是( )。
A.
企业支付的补价或收到的补价
B.
企业为换出固定资产而支付的清理费
C.
企业换出资产的账面价值
D.
企业换出资产计提的资产减值准备
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