題目：會(huì)計(jì)制度設(shè)計(jì)的關(guān)鍵要素包括？
A. 會(huì)計(jì)科目和會(huì)計(jì)賬簿的設(shè)計(jì)
B. 會(huì)計(jì)報(bào)表和內(nèi)部控制的構(gòu)建
C. 會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的選擇
D. 會(huì)計(jì)循環(huán)和會(huì)計(jì)組織機(jī)構(gòu)的設(shè)計(jì)

正確答案：D

試題解析：暫無(wú)