单选题:下列各项中,按照现行会计制度的规定,销售企业应当作为财务费用处理的是(  )。

题目内容:
下列各项中,按照现行会计制度的规定,销售企业应当作为财务费用处理的是(  )。 A.购货方获得的现金折扣
B.购货方获得的商业折扣
C.购货方获得的销售折让
D.购货方放弃的现金折扣

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