A.目標(biāo)一致 B.都有遵循基本的會(huì)計(jì)理論和會(huì)計(jì)方法 C.共同遵守會(huì)計(jì)法規(guī)和會(huì)計(jì)準(zhǔn)則 D.復(fù)式借貸記賬的原理相同