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【单选题】
2004年3月，因保险诈骗罪被判有期徒刑6年，同时判处罚金4万元。下列有关罚金、没收财产判决的执行的表述不正确的是（）。
A.
罚金、没收财产判决的执行机关都是人民法院，在执行没收财产时，可以会同公安机关执行
B.
被判处罚金的罪犯，期满不缴纳的，人民法院应当强制缴纳；如果由于遭遇不能抗拒的灾祸缴纳确实有困难的，可以裁定减少或者免除。行政机关对被告人就同一事实已经处以罚款的，人民法院判处罚金时应当予以折抵
C.
没收财产是没收犯罪分子个人所有财产的一部分或全部，没收全部财产的，应当对犯罪分子个人及其抚养的家属保留必要的生活费用
D.
没收财产以前犯罪分子所负担的正当债务，应当在没收的财产中优先受偿
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