综合性会计制度是指规范全国会计工作的法律、法规和制度，其特点是_____。
《企业会计准则——应用指南》《小企业会计准则》等属于典型的_____。
会计规范体系的基础内容是_____。
下列属于会计规章制度的是_____。
会计规范体系的核心是_____。
内部控制包括_____.
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会计制度设计的意义
综合性会计制度。是指规范全国会计工作的法律、法规和制度。《会计法》，《企业会计准则》，《会计档案管理办法》等。其特点为普通适用性。
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- （）AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
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