B, skeletal muscle plays a dynamic role in exercise, bones play a lever role, and joints play a fulcrum role. It can be seen that the movement of bones depends on the traction of skeletal muscles. B is correct;

C, the cerebellum can make the movements coordinated and accurate. C narrative error;

D. During exercise, mitochondria in cells use oxygen to decompose organic matter and release energy. D is correct.

So choose: C.