Which of the following statement is not correct for a company structure?
选项：

A: The third level of a company structure chart is the top management for the organization.;
B:The second level is the middle managers for the organization and they are all roughly equal in power.;
C:A company structure chart will show the jobs, listed by job title, the reporting structure, and company management.;
D: The departments are vertical under their department head, but horizontal with other divisions in the company.