題目:會(huì)計(jì)制度設(shè)計(jì)的基礎(chǔ)是?A. 會(huì)計(jì)法規(guī)B. 企業(yè)經(jīng)營(yíng)特點(diǎn)C. 稅務(wù)要求D. 行業(yè)慣例