[单选题]
以下关于或有事项计量涉及的最佳估计数的说法中不正确的是（ ）。
A .所需支出存在一个连续范围，且该范围内各种结果发生的可能性相同，则最佳估计数应当按照该范围内的中间值确定
B .所需支出不存在一个连续范围，且或有事项涉及多个项目的，应按照最可能发生金额确定预计负债的金额
C .所需支出不存在一个连续范围，且或有事项涉及单个项目的，应按照最可能发生金额确定预计负债的金额
D .预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量
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