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【单选题】
下列关于会计的发展的说法中，错误的是( )。A.
会计的发展可划分为古代会计、近代会计和现代会计三个阶段
B.
古代会计阶段是从会计产生到《算术、几何、比及比例概要》一书出现之前的阶段
C.
近代会计以复式记账法的产生和“簿记论”的问世为标志
D.
近代会计阶段正式出现“管理会计”这一专业术语
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