单选题:下列表述中,符合会计资料真实性要求的是(  )。

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题目内容:
下列表述中,符合会计资料真实性要求的是(  )。 A.会计资料应当具备的构成要素必须齐全
B.会计资料应当如实反映经济业务事项
C.会计资料所反映的经济业务事项必须合法
D.会计资料应当准确反映经济业务事项的发生过程和结果
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