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【单选题】
下列有关会计信息系统说法中，不正确的是（ ）。A.
会计信息系统是指利用信息技术对会计数据进行采集、存储和处理，完成会计核算任务并提供会计管理、分析与决策相关会计信息的系统
B.
会计信息系统的实质是将会计数据转化为会计信息的系统
C.
会计信息系统是企业管理信息系统中的一个总系统
D.
会计信息系统根据其功能和管理层次的高低可分为会计核算系统、会计管理系统和会计决策支持系统
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A.
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