[单选题]
Which of the following correctly describes the imprest system for operating petty cash?
A .All expenditure out of petty cash must be supported by a properly authorised voucher.
B .A regular equal amount of cash is transferred into petty cash.
C .The exact amount of expenditure out of petty cash is reimbursed at intervals.
D .A budget is fixed for a period which petty cash expenditure must not exceed.
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