單項(xiàng)選擇題根據(jù)《立法法》規(guī)定的程序由國(guó)務(wù)院財(cái)政部門制定,并由部門首長(zhǎng)簽署命令予以公布的會(huì)計(jì)制度和辦法屬于()

A.會(huì)計(jì)法律
B.會(huì)計(jì)行政法規(guī)
C.會(huì)計(jì)規(guī)章
D.會(huì)計(jì)規(guī)范性文件