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下列對(duì)編制財(cái)務(wù)會(huì)計(jì)報(bào)告基本表述不正確的是（ ）。
A.財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)依據(jù)會(huì)計(jì)賬簿記錄和有關(guān)會(huì)計(jì)資料編制
B.財(cái)務(wù)會(huì)計(jì)報(bào)告的編制要求、提供對(duì)象、提供期限應(yīng)當(dāng)符合法定要求
C.在編制財(cái)務(wù)會(huì)計(jì)報(bào)告之前，應(yīng)當(dāng)全面清查資產(chǎn)、核實(shí)債務(wù)
D.如果有需要可以更改財(cái)務(wù)會(huì)計(jì)報(bào)告的編制基礎(chǔ)、依據(jù)等事項(xiàng)
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下列對(duì)編制財(cái)務(wù)會(huì)計(jì)報(bào)告基本表述不正確的是（ ）。
A.財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)依據(jù)會(huì)計(jì)賬簿記錄和有關(guān)會(huì)計(jì)資料編制
B.財(cái)務(wù)會(huì)計(jì)報(bào)告的編制要求、提供對(duì)象、提供期限應(yīng)當(dāng)符合法定要求
C.在編制財(cái)務(wù)會(huì)計(jì)報(bào)告之前，應(yīng)當(dāng)全面清查資產(chǎn)、核實(shí)債務(wù)
D.如果有需要可以更改財(cái)務(wù)會(huì)計(jì)報(bào)告的編制基礎(chǔ)、依據(jù)等事項(xiàng)
}