【解析】選項(xiàng)A，會(huì)計(jì)核算職能是會(huì)計(jì)的首要職能，是會(huì)計(jì)監(jiān)督的基礎(chǔ)。選項(xiàng)BD，會(huì)計(jì)具有會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督兩項(xiàng)基本職能和預(yù)測(cè)經(jīng)濟(jì)前景、參與經(jīng)濟(jì)決策、評(píng)價(jià)經(jīng)營(yíng)業(yè)績(jī)等拓展職能。選項(xiàng)C，會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算的保障，只有核算、沒(méi)有監(jiān)督，就難以保證核算所提供信息的真實(shí)性、完整性。