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【单选题】
下列关于结账方法的表述中,不正确的是 ( )A.
总账 账 户平时只需结出本月发生 额 和本月余 额
B.
现金、银行存款日记账每月结账时要结出本月发生 额 和余额
C.
收入、费用等明细账每月结账时要结出本月发生 额 和余 额
D.
需要结计本年累计发生额的某些明细账户，每月结账时， “本月合计 ” 行下结出 自 年初起至本月末止的累计发生额
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