A.以發(fā)運(yùn)憑證為起點(diǎn) B.以銷(xiāo)售發(fā)票為起點(diǎn) C.以會(huì)計(jì)賬薄為起點(diǎn) D.以會(huì)計(jì)報(bào)表為起點(diǎn)