A．會(huì)計(jì)規(guī)范體系由會(huì)計(jì)法律規(guī)范和會(huì)計(jì)技術(shù)規(guī)范兩個(gè)層次組成
B．財(cái)務(wù)主管對(duì)本單位的會(huì)計(jì)工作和會(huì)計(jì)資料的真實(shí)性、完整性負(fù)責(zé)
C．會(huì)計(jì)行政法規(guī)具有更為全面、具體和容易操作的特點(diǎn)
D．會(huì)計(jì)制度規(guī)定了總會(huì)計(jì)師的設(shè)置、職責(zé)與權(quán)限、任免和獎(jiǎng)懲等
E．會(huì)計(jì)職業(yè)道德是一種內(nèi)在和外在相結(jié)合的自我約束方式