关于固定资产子系统的月末结账功能，下列说法正确的是 ( )

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【单选题】【消耗次数：1】

① 本月不结账，可以以下月日期登录系统，处理下期数据

② 结账后发现有未处理的业务，只能在下月处理

③ 结账后，不能再以本月日期登录系统

④ 为保证数据的安全性，结账前一定要进行数据备份

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