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【单选题】
关于资产负债表项目的归类,下列说法中正确的是( )。
A.
对于在资产负债表日起一年内到期的负债,都必须归类为流动负债
B.
企业在资产负债表日或之前违反了长期借款协议,导致贷款人可随时要求清偿的负债,应归类为流动负债
C.
自资产负债表日起一年内,交换其他资产或清偿负债的能力受到限制的银行存款,仍可归类为流动资产
D.
对于在资产负债表日起一年内到期的负债,即使企业有权自主地将清偿义务推迟至资产负债表日后一年以上归还的,仍应归类为流动负债
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