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【单选题】
关于财产清查结果的处理表述不正确的是( )。A.
对于财产清查中发现的问题，可直接根据审批意见进行差异处理，不用调整账面价值
B.
财产清查产生的损益，企业期末前查明原因，并根据企业的管理权限，或经理（厂长）会议或类似机构批准后，在期末结账前处理完毕
C.
对于或的财产物资，如果在期末结账前尚未经批准，在对外提供财务报表时，先按规定进行处理，并在附注中作出说明
D.
在处理建议得到批准之前，应根据“清查结果报告表”、“盘点报告表”等资料，填制记账凭证，记入有关账簿，使账簿记录与实际盘存数相符
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A.
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B.
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C.
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D.
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E.
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