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【单选题】
关于现全日记账的登记方法,错误的是 ( )A.
每日终了，应分别计算现金收入和现金支出的合计数，结出余额，同时将余额同库存现金实有数核对
B.
现金日记账可逐月结出现金余额，与库存现金实存数核对，以检查每月现金收付是否有误
C.
凭证栏是指登记入账的收、付款凭证的种类和编号
D.
日期栏是指记账凭证的日期，应与现金实际收付日期一致
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