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下列关于货币的表述中,正确的有( )A.
货币计量是指会计主体在会计核算过程中采用货币作为统一的计量单位
B.
企业的会计核算只能以人民币作为记账本位币
C.
在特定情况下，企业也可以选择人民币以外的某一货币作为记账本位币
D.
在境外设立的中国企业向国内报送的财务会计报告，应当折算为人民币
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