A.國(guó)家統(tǒng)一的會(huì)計(jì)制度要公正
B.會(huì)計(jì)人員應(yīng)公正地開(kāi)展會(huì)計(jì)工作
C.注冊(cè)會(huì)計(jì)師應(yīng)出具客觀、適當(dāng)?shù)膶徲?jì)意見(jiàn)
D.會(huì)計(jì)人員應(yīng)以真實(shí)、合法的憑證為依據(jù)進(jìn)行會(huì)計(jì)核算
A.社會(huì)性
B.特殊性
C.繼承性
D.他律性