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【单选题】
财务会计报告是指单位对外提供的反映单位某一特定日期财务状况和某一会计期间经营成果、现金流量等会计信息的文件。下列关于其相关内容表述正确的是( )。
A.
财务会计报告应当由单位负责人和主管会计工作的负责人、会计机构负责人签名并盖章，设置总会计师的单位，还总会计师签名或盖章
B.
财务会计报告分为年度、半年度、季度和月度财务会计报告
C.
向不同的会计资料使用者提供的财务会计报告，其编制依据可以不同
D.
国有企业、国有控股的或者占主导地位的企业应当至少每年两次向本企业的职工代表大会公布财务会计报告
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