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【单选题】
某公司是一家小规模企业,选用记账凭证账务处理程序记账,工作流程涉及如下环节:1根据原始凭证或原始凭证汇总表填制记账凭证;2根据原始凭证或原始凭证汇总表、记账凭证登记明细账;3根据明细账和总分类账编制会计报表;4根据收款凭证、付款凭证登记库存现金日记账和银行存款日记账;5根据记账凭证登记总分类账。下列流程中,正确的是( )。A company is a small-scale enterprise. It chooses the accounting process of accounting vouchers. The working process involves the following links: 1) filling in the bookkeeping vouchers according to the original vouchers or the original vouchers summary ; 2) registering the subsidiary ledger accounts according to the original vouchers or the original vouchers summary and the bookkeeping vouchers; 3) Preparing financial statements according to the subsidiary ledger and the general ledger ; (4) Registering cash journal and bank journal according to receipt vouchers and payment vouchers; (5) Registering general ledger according to bookkeeping vouchers. In the following process, the correct one is ( ).
A.
①②③④⑤
B.
①④②⑤③
C.
①⑤③④②
D.
⑤③④①②
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D.
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