不定项选择题:下列各项表述中,正确的是( )。

题目内容:
下列各项表述中,正确的是( )。 A.交易性金融资产账户核算投资资产的公允价值
B.权益法下长期股权投资账户余额是初始投资成本
C.持有至到期投资账户核算投资资产的摊余成本
D.可供出售金融资产的公允价值变动计入资本公积
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