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【多选题】
下列关于会计账户和会计科目的说法正确的是( )A.
会计科目是开设账户的依据，账户的名称就是会计科目
B.
二者都是都是对会计对象具体内容的分类，两者核算内容一致，性质相同
C.
没有会计科目，账户就失去了设置依据
D.
会计科目不存在结构，账户则具有一定的格式和结构
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