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【单选题】
甲企业直接拥有乙企业80%的表决权,以下说法中不正确的是( )。
A.
期末甲企业要提供个别财务报表和合并财务报表
B.
期末乙企业要提供个别财务报表和合并财务报表
C.
甲企业在编制合并财务报表时要将乙企业纳入合并范围
D.
期末乙企业只提供个别财务报表
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