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【单选题】
如果购买固定资产的价款超过正常信用条件延期支付，实质上具有融资性质的，下列说法中正确的是( )。A.
固定资产的成本以购买价款的现值为基础确定
B.
固定资产的成本以购买价款为基础确定
C.
实际支付的价款与购买价款的现值之间的差额，无论是否符合资本化条件，均应当在信用期间内资本化
D.
实际支付的价款与购买价款的现值之间的差额，无论是否符合资本化条件，均应当在信用期间内计入当期损益
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