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下列對(duì)會(huì)計(jì)職業(yè)道德與會(huì)計(jì)法律制度的聯(lián)系，表述正確的有（?。?。
A.會(huì)計(jì)職業(yè)道德是會(huì)計(jì)法律制度正常運(yùn)行的社會(huì)和思想基礎(chǔ)
B.會(huì)計(jì)法律制度是促進(jìn)會(huì)計(jì)職業(yè)道德規(guī)范形成和遵守的制度保障
C.兩者有共同的目標(biāo)、相同的調(diào)整對(duì)象
D.兩者的職責(zé)不同，相互排斥
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下列對(duì)會(huì)計(jì)職業(yè)道德與會(huì)計(jì)法律制度的聯(lián)系，表述正確的有（?。?。
A.會(huì)計(jì)職業(yè)道德是會(huì)計(jì)法律制度正常運(yùn)行的社會(huì)和思想基礎(chǔ)
B.會(huì)計(jì)法律制度是促進(jìn)會(huì)計(jì)職業(yè)道德規(guī)范形成和遵守的制度保障
C.兩者有共同的目標(biāo)、相同的調(diào)整對(duì)象
D.兩者的職責(zé)不同，相互排斥
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