Upward movement of water is not called as ascent of sap.

The above given statement is false.

1. The organic material produced in the leaves is carried to other parts of the plant through phloem, while the water and minerals received by the roots are transported through xylem. 
2. The water is distributed throughout the entire plant after it has reached the roots and been absorbed.
3. The water must move upward through the stem in order to reach the highest parts of the plant. 
4. The ascent of sap describes the upward movement of water and minerals from the root to other parts of the plant.

Hence, option B is the correct answer.