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單項(xiàng)選擇題
會(huì)計(jì)核算與會(huì)計(jì)監(jiān)督兩者間的關(guān)系為：（）
A.會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督的基礎(chǔ)，會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的手段
B.會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督的手段，會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的目的
C.會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督的目的，會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的手段
D.會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督的基礎(chǔ)，會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的目的和保障
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