下列不属于会计管理活动论观点的是( )。The following viewpoint that is not in line with the accounting management activity theory is ( ).
A.
会计活动是企业经营管理的六种职能活动之一Accounting is one of the six functions of enterprise management.
B.
会计不仅仅是管理经济的工具,它本身就具有管理的职能Accounting is not only a tool for managing economy, but also has the function of management.
C.
会计是一种特殊门类的信息服务Accounting is a special kind of information service.
D.
会计的本质是一种经济管理活动The essence of accounting is an economic management activity.