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【单选题】
在办理会计工作交接时，交接双方要按照移交清册列明的内容，进行逐项交接，下列说法错误的是（ ）。A.
所有会计资料必须完整无缺
B.
有价证券的数量要与会计账簿记录一致，由于一些有价证券如债券、国库券等面额与发行价格可能会不一致，因此也可以与账簿记录不一致
C.
移交人员经管的票据、印章及其他会计用品等，也必须交接清楚
D.
现金要根据会计账簿记录余额进行当面点交，不得短缺
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