题目内容

根据中外合资企业法的有关规定，下列关于中外合资经营企业财务与会计管理的说法中，正确的是（)。A．根据中外合资企业法的有关规定，下列关于中外合资经营企业财务与会计管理的说法中，正确的是()。

A. 合营企业必须设审计师，负责审查、稽核合营企业的财务收支和会计账目，向董事会、总经理提出报告
B. 合营各方的出贵证明书应当经中国注册会计师验证和出具证明，方为有效
C. 合营企业原则上采用人民币为记账本位币，但经合营各方商定也可采用某一种外国货币为记账本位币。以外国货币记账的合营企业，无须另编折算成人民币的会计报表
D. 合营企业设总会计师，必要时可以设副总会计师

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