關(guān)于會(huì)計(jì)核算與會(huì)計(jì)監(jiān)督的關(guān)系,下列說(shuō)法錯(cuò)誤的是( )。
- A
會(huì)計(jì)核算與會(huì)計(jì)監(jiān)督是相互獨(dú)立的兩項(xiàng)職能
- B
對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行會(huì)計(jì)核算的過(guò)程也是實(shí)行會(huì)計(jì)監(jiān)督的過(guò)程
- C
會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督的基礎(chǔ)
- D
會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算質(zhì)量的保障