企业可根据相应法律法规的要求,结合本企业的实际情况,制定本企业的会计制度。这种法律法规是指
A.《会计法律法规》
B.《企业会计准则》
C.《金融企业会计制度》
D.《小企业会计制度》
正确答案是B
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