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【单选题】
在基金收益分配的，下列表述错误的是（）
A.
基金收益分配方式有两种，一种是按基金分配，另一种是按单一项目分配。
B.
按基金分配，是指投后退出的所有资金首先用于返还全体投资者的出资本金，以及事先约定的优先收益后，基金管理人才参与超额收益的分配。
C.
按基金分配的模式下，针对每一笔投后退出收入，管理人都参与收益分配。
D.
针对按照单一项目分配的模式，为了保障投资者的利益，股权投资基金通常设置回拨机制。
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