下列属于全球化经营向会计师提出挑战的主要内容的是( )
A.不同国家间的公认会计准则可能有所差别
B.不同国家间的税收制度可能有所不同
C.编制会计报表的分录时,使用不同的货币因汇率的变动产生了许多问题
D.以上全部
正确答案是D
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