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【单选题】
所得税的汇算清缴一般属于财务会计中的资产负债表日后事项。对资产负债表日后事项中的调整事项，凡涉及上年度损益调整的事项，均应通过( )账户调整纳税年度的利润，并计算由此影响的企业所得税额，进行所得税的退补。A.
以前年度损益调整
B.
本年利润
C.
利润分配——未分配利润
D.
所得税费用
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