单选题：编制利润表主要是根据（　　）。

题目内容：

编制利润表主要是根据（　　）。 A．资产、负债及所有者权益各账户的本期发生额
B．资产、负债及所有者权益各账户的期末余额
C．损益类各账户的本期发生额
D．损益类各账户的期末余额

参考答案：【答案仅供学习，请勿对照自行用药等】

答案解析：

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