老師，您好，請(qǐng)問企業(yè)會(huì)計(jì)制度和企業(yè)會(huì)計(jì)準(zhǔn)則的區(qū)別，企業(yè)在向國稅報(bào)備選擇會(huì)計(jì)制度的時(shí)候是填會(huì)計(jì)準(zhǔn)則還是會(huì)計(jì)制度？在國稅系統(tǒng)中填報(bào)財(cái)務(wù)報(bào)表的時(shí)候，應(yīng)該選哪一個(gè)報(bào)表填？