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記賬人員與經(jīng)濟業(yè)務(wù)事項和會計事項的審批人員、經(jīng)辦人員、財務(wù)保管人員的職責權(quán)限應(yīng)當明確，并（ ）、相互制約。
A.相互監(jiān)督
B.職責分明
C.職務(wù)分離
D.相互分離
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記賬人員與經(jīng)濟業(yè)務(wù)事項和會計事項的審批人員、經(jīng)辦人員、財務(wù)保管人員的職責權(quán)限應(yīng)當明確，并（ ）、相互制約。
A.相互監(jiān)督
B.職責分明
C.職務(wù)分離
D.相互分離
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