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【单选题】
关于影响公司变现能力的因素，下列说法错误的是( )。
A.
银行已同意、公司未办理贷款手续的银行贷款限额，可以随时增加公司的现金，提高支付能力
B.
由于某种原因，公司可以将一些长期资产很快出售变为现金，增强短期偿债能力
C.
按我国《企业会计准则》和《企业会计制度》规定，或有负债都应在会计报表中予以反映，这将减弱公司的变现能力
D.
公司有可能为他人向金融机构借款提供担保，为他人购物担保或为他人履行有关经济责任提供担保等。这种担保有可能成为公司的负债，增加偿债负担
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