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【单选题】
关于融资租赁会计处理的相关规定，我国企业会计准则与国际会计准则存在一些不同之处。表现为( )。A.
出租人的未实现融资收益要在租赁期内按照直线法进行分摊
B.
出租人发生的与租赁有关的初始直接费用，直接计入当期损益
C.
承租人的未确认融资费用要在租赁期内按照实际利率法进行分摊
D.
承租人发生的与租赁有关的初始直接费用，直接计入当期损益
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