A.會(huì)計(jì)法律制度，是指國(guó)家權(quán)利機(jī)關(guān)和行政機(jī)關(guān)制度的，關(guān)于會(huì)計(jì)工作的法律、法規(guī)，規(guī)章和規(guī)范性文件的總稱，通常簡(jiǎn)稱會(huì)計(jì)法規(guī)
B.會(huì)計(jì)法律制度是調(diào)整會(huì)計(jì)關(guān)系的法律規(guī)范
C.我國(guó)會(huì)計(jì)法律制度包括會(huì)計(jì)法律、會(huì)計(jì)行政法規(guī)、會(huì)計(jì)規(guī)章、地方性會(huì)計(jì)法規(guī)和會(huì)計(jì)規(guī)范性文件
D.會(huì)計(jì)法律制度能調(diào)整一切會(huì)計(jì)關(guān)系，無需會(huì)計(jì)人員的職業(yè)道德修養(yǎng)