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【单选题】
甲公司拟信用社借款20万元，以该公司现有的及将有的生产设备、原材料和产品作为抵押。对甲公司的这一融资方案，下列表述正确的是()。
A.
该融资方案因抵押财产范围不能确定而无效
B.
甲公司和乙信用社应就抵押事项达成书面协议
C.
抵押登记是在抵押财产所在地工商局办理
D.
该抵押登记时设立
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