A.一級(jí)賬戶B.對(duì)應(yīng)賬戶C.明細(xì)分類賬戶D.要素賬戶
A.會(huì)計(jì)職業(yè)地位B.會(huì)計(jì)職業(yè)特性C.會(huì)計(jì)人員的技術(shù)水平D.社會(huì)道德文化傳統(tǒng)