(单选题)13: 基金（ ）是指基金托管人以《证券投资基金法》《证券投资基金会计核算办法》等法律法规为依据，对管理人的账务处理过程与结果进行核对的过程。
A: 账务复核
B: 头寸复核
C: 资产净值复核
D: 财务报表复核
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