A.會(huì)計(jì)科目要按照資金性質(zhì)設(shè)置 B.會(huì)計(jì)科目要按照業(yè)務(wù)特點(diǎn)設(shè)置 C.會(huì)計(jì)科目要按照核算要求設(shè)置 D.會(huì)計(jì)科目要按照經(jīng)營(yíng)管理要求
A.會(huì)計(jì)科目是復(fù)式記賬的基礎(chǔ) B.會(huì)計(jì)科目是編制記賬憑證的基礎(chǔ) C.會(huì)計(jì)科目為成本計(jì)算和財(cái)產(chǎn)清查提供了前提條件 D.會(huì)計(jì)科目為編制財(cái)務(wù)報(bào)表提供了便利