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【单选题】
下列关于可供出售金融资产的会计处理中，说法正确的是（）。A.
资产负债表日可供出售金融资产应按公允价值计量，并将公允价值变动计入其他综合收益
B.
持有期间取得的利息或现金股利应当冲减成本
C.
可供出售债务工具应按摊余成本进行后续计量
D.
可供出售金融资产应按照取得该金融资产的公允价值作为初始确认的金额，支付的相关交易费用计入投资收益借方
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