第4题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. At a lawyer’s office. B. At a library. C. At a post office. D. At an airport. 参考答案:C 答案解析:[听力原文]
W: Six airmail stamps and two regular stamps, please.
M: Here you are. That will be one do
第27题: [单项选择]助理人员对采购付款循环的内部控制进行了了解和测试,下列内部控制中构成重大缺陷的是( )。 A. 仓库负责根据需要填写请购单,并经预算主管人员签字批准 B. 采购部门根据经批准的请购单编制订购单采购货物 C. 货物到达,由独立的验收部门验收,并填制一式多联未连续编号的验收单 D. 记录采购交易之前,由应付凭单部门编制付款凭单 参考答案:C 答案解析:[解析]验收单应连续编号以保证采购业务的完整性。而未连续编号容易造成采购业务的漏记或重记。