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【单选题】
关于损及其附表———利润分配表的表述中,不正确的是( )。
A.
损是反映企业在特定期间内经营成果及其分配情况的报表
B.
利润分配表是企业计算会计期末的未分配利润数额的报表
C.
损是根据“收入-费用=利润”这一会计等式编制的
D.
损不能反映企业在特定会计期间的利润形成过程,是一种静态报表
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