单选题：关于企业赞助支出的说法，错误的是（　）

题目内容：
关于企业赞助支出的说法，错误的是（　） A．非广告性质的赞助支出不得税前扣除
B．企业发生的赞助支出通过“营业外支出”科目核算
C．不得税前扣除的赞助支出应通过“利润分配”科目核算
D．不得税前扣除的赞助支出应全额调增应纳税所得额
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