[多选题]下列选项中，属于填制和审核会计凭证的意义的有( )。
A.如实反映经济业务
B.有效提高经济效益
C.及时提供记账依据
D.便于明确经济责任
E.有效监督经济活动

When I was young, my parents ran a snack bar in our small town.
One evening in early April, my mother told me to fill in at the snack bar (1) a worker who had the flu. I told her I would mess it up, (2) I had never worked at the bar before. I (3) that instead of making money, I would end up owing it.
"You can do it, " said my mother, " (4) , you won’t get much business until lunch. "
"But I’ll never remember the orders, and I’m no good (5) money. Please, Mom, don’t (6) me. "
"Then I’ll help you", she said.
I shrugged my shoulders. I thought my mother’s (7) was a bad one, but I (8) .
When I got to the bar the next day, I found my mother was (9) . Because the weather that day was rainy and cold, people wanted hot snacks and drinks. (10) , I was really slow at taking the order
A. angry
B. sad
C. wrong
D. ashamed