单选题：会计凭证的传递，是指（　　）在单位内部有关部门及人员之间的传递程序。

题目内容：

会计凭证的传递，是指（　　）在单位内部有关部门及人员之间的传递程序。 A．会计凭证的填制或取得时起至归档保管过程中
B．会计凭证的填制到登记账簿止
C．会计凭证审核后到归档止
D．会计凭证的填制或取得到汇总登记账簿止

参考答案：

答案解析：

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