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【单选题】
下列关于记账凭证的填制要求的相关说法中,不正确的是( )A.
记账凭证填制完成后合计数上的空行处划线注销,如有空行,应当自金额栏最后一笔金额数字下的空行处至合计数上的空行处划线注销
B.
反映付款业务的会计凭证应由出纳人员进行连续编号
C.
出纳人员在办理收款或付款业务后,原始凭证上加盖“收讫”或“付讫”的戳记,以免重收重付
D.
除结账和更正错账可以不附原始凭证外,其他记账凭证必须附原始凭证凭证
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