第21题: [单项选择]为了证实被审计单位某月份关于销售收入的“发生”认定或“完整性”认定,下列最有效的程序是 A. 汇总当月销售收入明细账的金额,与当月开出销售发票的金额相比较 B. 汇总当月销售收入明细账的笔数,与当月开出销售发票的张数相比较 C. 汇总当月销售发票的金额,与当月所开发运凭证及商品价目表相核对 D. 汇总当月销售收入明细账的销售数量,与当月开出发运单销售数量相比较 参考答案:D
A. recording direct sunshine B. recording the hours of sunshine C. using the energy of the sun D. knowing how strong sunlight is 参考答案:C 答案解析:[解析]由本文第二段第四行“this is very important for research into the way of using solar power”可知本题答案为C。