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申請?jiān)O(shè)立除會計(jì)師事務(wù)所以外的代理記賬機(jī)構(gòu)，應(yīng)當(dāng)經(jīng)所在地的（ ）批準(zhǔn)，并領(lǐng)取由財(cái)政部統(tǒng)一印制的代理記賬許可證書。
A.縣級以上人民政府
B.縣級以上人民政府財(cái)政部門
C.鄉(xiāng)級人民政府
D.財(cái)政局
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申請?jiān)O(shè)立除會計(jì)師事務(wù)所以外的代理記賬機(jī)構(gòu)，應(yīng)當(dāng)經(jīng)所在地的（ ）批準(zhǔn)，并領(lǐng)取由財(cái)政部統(tǒng)一印制的代理記賬許可證書。
A.縣級以上人民政府
B.縣級以上人民政府財(cái)政部門
C.鄉(xiāng)級人民政府
D.財(cái)政局
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