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根據(jù)《中華人民共和國立法法》規(guī)定的程序，由國務(wù)院財政部制定，并由財部門首長簽署命令予以公布的制度辦法稱為（ ）。
A.會計法律
B.會計部門規(guī)章
C.會計規(guī)范性文件
D.會計地方性法規(guī)
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根據(jù)《中華人民共和國立法法》規(guī)定的程序，由國務(wù)院財政部制定，并由財部門首長簽署命令予以公布的制度辦法稱為（ ）。
A.會計法律
B.會計部門規(guī)章
C.會計規(guī)范性文件
D.會計地方性法規(guī)
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