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【单选题】
下列关于银行存款的说法中,正确的有( )。A.
银行存款是指企业存放在银行的货币资金
B.
银行存款日记账至少每月与银行对账单核对2次
C.
银行存款总账一般由会计人员登记,必要时也可以由出纳人员登记
D.
企业应当设置银行存款日记账,由出纳人员根据银行存款收付款业务的先后顺序逐日逐笔登记
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