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【单选题】
下列各项中，能够影响企业当期损益的是( )。
A.
采用成本模式计量，期末投资性房地产的可收回金额高于账面价值
B.
采用成本模式计量，期末投资性房地产的可收回金额等于账面价值
C.
采用公允价值模式计量，期末投资性房地产的公允价值高于账面价值
D.
自用房地产转换为采用公允价值模式计量的投资性房地产时，转换日房地产的公允价值大于账面价值
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