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【单选题】
下列各项中,事业单位需要将其转人“财政拨款结转”科目的是
A.
经财政部门批准对财政拨款结余资金改变用途,调整用于本单位基本支出或其他未完成项目支出的
B.
非同级财政取得的专项资金的年末结转
C.
非独立核算经营收入的年末结转
D.
单位按照规定缴回非财政拨款结转资金的年末结转
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