Ann and Jenny are good friends. They are in the   56  （相同）class, they often go to school and go home together . However , they have different   57 （习惯）. Ann likes to stay at home and watch TV when she is   58 （空余的）, but Jenny likes sports. He   59 （锻炼）every day He thinks it can help him keep   60 （健康的）. And he likes to spend time in the countryside on weekends. He thinks the countryside is more beautiful   61 （比）the city .The winter vacation is coming. Jenny asked Ann to go out with her friends. They are   62 （计划）to go hiking in the mountain. They are going fishing by the   63 （河）. They   64 （相信）they can have an exciting vacation. They also hope   65（每人）will have a good time.

下列关于成本模式计量的投资性房地产的说法，不正确的是( )。

A．采用成本模式计量的投资性房地产，在收到租金收入时，需要计入“其他业务收入”等科目
B．采用成本模式计量的投资性房地产，在每期计提折旧或者摊销时，计提的折旧和摊销金额需要计入“管理费用”科目
C．采用成本模式计量的投资性房地产，发生减值时，需要将减值的金额计入“资产减值损失”科目
D．采用成本模式计量的投资性房地产，在满足一定条件时，可以转换为公允价值模式进行后续计量