根据《中华人民共和国会计法》的规定，会计机构、会计人员审核原始凭证的具体程序、要求，应当由国家统一的会计制度规定进行，对不真实、不合法的原始凭证有权不予受理，并向( )报告。
A．会计机构负责人
B．总会计师
C．上级单位负责人
D．单位负责人
参考答案：D
解析： 根据《会计法》的规定，会计机构、会计人员审核原始凭证的具体程序、要求，应当由国家统一的会计制度规定进行，对不真实、不合法的原始凭证有权不予受理，并向单位负责人报告。
| 选择方框中的单词，并用其正确形式填空。 | |
2. The story _____ in 2005. 3. I _____ a letter from Lucy yesterday. 4. Don't _____ down from the tree. It's dangerous. 5. A spaceship _____ on Center Street while I was shopping. 6. I _____ an old friend of mine when I was in Beijing. 7. He _____ the apple into two halves. 8. —Can you _____ a horse? —No, I can't. 9. He _____ her a nice present for her birthday. 10. Would you like _____ me to do some shopping? |