单选题:交易同期资料中的本地文档和特殊事项文档,应当在关联交易发生年度次年( )之前准备完毕。

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题目内容:
交易同期资料中的本地文档和特殊事项文档,应当在关联交易发生年度次年( )之前准备完毕。 A.6月30日
B.8月30日
C.10月30日
D.12月30日
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