根据《企业会计准则第22号一金融工具确认和计量》的规定，下列对交易性金融资产表述不正确的有（）-湖北继续教育网网校

[单选题]根据《企业会计准则第22号一金融工具确认和计量》的规定，下列对交易性金融资产表述不正确的有（）

A交易性金融资产，初始计量为公允价值，交易费用计入初始入账金额，构成成本组成部分

B以公允价值计量且其变动计入当期损益的金融资产，初始计量为公允价值，交易费用计入当期损益

C交易性金融资产持有期间被投资单位宣告发放现金股利或在资产负债表日按分期付息、一次还本债券投资的票面利率计算利息，借记“应收股利”或“应收利息”科目，贷记“投资收益”科目

D期末交易性金融资产的金额与公允价值的差额在公允价值变动损益科目核算

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