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【单选题】
下列关于公司登记的说法中，不正确的有（）。 Ⅰ.公司合并，登记事项发生变更的，应当依法向公司登记机关办理设立登记 Ⅱ.公司解散的，应当依法办理公司注销登记 Ⅲ.设立新公司的，应当依法办理公司设立登记 Ⅳ.公司增加或者减少注册资本，应当依法向公司登记机关办理注销登记A.
Ⅰ，Ⅳ
B.
Ⅰ，Ⅱ，Ⅳ
C.
Ⅱ，Ⅲ
D.
Ⅲ，Ⅳ
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