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【单选题】
下列说法不正确的是（ ）。
A.
出纳人员主要负责登记现金日记账和银行存款日记账
B.
现金日记账由出纳人员根据现金的收、付款凭证，逐日逐笔顺序登记
C.
银行存款日记账应该定期或者不定期与开户银行提供的对账单进行核对，每月至少核对三次
D.
现金日记账和银行存款日记账，应该定期与会计人员登记的现金总账和银行存款总账核对
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