单选题:会计职业道德规范体系中最具可操作性的是(  )。

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题目内容:
会计职业道德规范体系中最具可操作性的是(  )。 A.会计职业道德基本原则
B.会计职业道德基本规范
C.会计职业道德行为指南
D.会计职业道德行为准则
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