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【多选题】
为了促进各单位内部会计控制建设,加强内部会计监督,维护社会主义市场经济秩序,财政部根据《会计法》等法律法规,先后颁布了《内部会计控制规范--基本规范(试行)》等规范性文件,以下属于内部会计控制规范性文件的是( )。A.
《企业会计准则--基本准则》
B.
《内部会计控制规范--货币资金(试行)》
C.
《内部会计控制规范--采购与付款(试行)》
D.
《内部会计控制规范--销售与收款(试行)》
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