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【单选题】
关于会计凭证的传递与保管,以下说法中不正确的是(    )。
A.
科学的传递程序能保证会计凭证在传递过程中的安全、及时、准确和完整
B.
要建立会计凭证交接的签收制度
C.
原始凭证不得外借,也不得复制
D.
会计凭证记账完毕后,应当按分类和编号顺序保管
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