下列关于会计职业道德与会计法律制度的联系的说法中，不正确的是（）。
A.两者有共同的目标、相同的调整对象，承担着同样的职责
B.两者在内容上相互借鉴、相互吸收
C.两者在作用上相互补充、相互协调
D.两者在实现形式上都是具体的、明确的和成文的
参考答案：D
解析：本题考核会计职业道德与会计法律制度的联系。会计职业道德其表现形式既有明确的成文的规定，也有不成文的约定。
| 阅读短文，选择答案。 | ||||
| Betty is a 1__________. She doesn't go to school on Sunday. But she doesn't get up 2__________. She has breakfast 3__________ she does morning exercises. Then she helps her mother 4__________ the housework. Sometimes she goes out to 5__________ some shopping for her mother. She buys the things she likes. She goes 6__________ bike. She 7__________ a shopping basket with her. The basket is always 8__________ when she 9__________ the shop. She does her homework in the evening. People say Betty is a good girl both at school and 10__________ home.
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