根據(jù)會(huì)計(jì)法規(guī)定，下列屬于各單位應(yīng)當(dāng)辦理會(huì)計(jì)手續(xù)，進(jìn)行會(huì)計(jì)核算的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的有（ ）。A、資產(chǎn)的增減和使用B、負(fù)債的增減C、凈資產(chǎn)（所有者權(quán)益）的增減D、收入、支出、費(fèi)用、成本的增減?q=下列各項(xiàng)中，關(guān)于財(cái)務(wù)會(huì)計(jì)報(bào)告的說法正確的有（ ）。A、財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)根據(jù)經(jīng)過審核的會(huì)計(jì)賬簿記錄和有關(guān)資料編制B、向不同的會(huì)計(jì)資料使用者提供的財(cái)務(wù)會(huì)計(jì)報(bào)告，其編制依據(jù)應(yīng)當(dāng)一致C、設(shè)置總會(huì)計(jì)師的單位，財(cái)務(wù)會(huì)計(jì)報(bào)告還須由總會(huì)計(jì)師簽名并蓋章D、有關(guān)法律、行政法規(guī)規(guī)定財(cái)務(wù)會(huì)計(jì)報(bào)告須經(jīng)注冊會(huì)計(jì)師審計(jì)的，注冊會(huì)計(jì)師及其所在的會(huì)計(jì)師事務(wù)所出具的審計(jì)報(bào)告應(yīng)當(dāng)隨同財(cái)務(wù)會(huì)計(jì)報(bào)告一并提供