单选题:发行人编制合并财务报表的,应(  )。

题目内容:
发行人编制合并财务报表的,应(  )。 A.披露合并财务报表
B.母公司财务报表
C.子公司财务报表
D.同时披露合并财务报表和母公司财务报表

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