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【多选题】
会计机构和会计人员对单位内部的会计资料和财产物资实施监督应采取的措施包括( )。 A、 B、 C、 D 、
A.
对账实不符的情况，无权处理的，应及时向会计机构负责人报告，请求查明原因，作出处理
B.
对账实不符的情况，有权自行处理的，应当及时处理
C.
对账实不符的情况，无权处理的，应当立即向单位负责人报告，请求查明原因，作出处理
D.
通过建立账簿、款项和实物核查制度，保证账账相符、账证相符、账实相符、账表相符
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