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【单选题】
关于会计科目和账户的表述,下列各项中不正确的是( )。
A.
按提供信息的详细程度及其统驭关系,可以分为总分类科目和明细分类科目
B.
按其反应的经济内容,可以分为资产类科目、负债类科目、所有者权益类科目、成本类科目和损益类科目五大类
C.
账户必须具有一定的结构
D.
账户是反映会计要素增减变动情况及其结果的载体
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