在引发操作风险的内部流程因素中，引起财务/会计错误的主要原因是()。
A.财会制度不完善
B.管理流程不清晰
C.财会系统建设存在缺陷
D.结算/支付系统延迟
E.文件/合同缺陷
参考答案：A, B, C
解析：财务/会计错误是指商业银行内部在财务管理和会计账务处理方面存在流程错误，主要原因是财会制度不完善、管理流程不清晰、财会系统建设存在缺陷等。
| 阅读理解。 |
| When you run downhill, gravity pulls you. When you throw a ball up, gravity pulls it down. When you sit, gravity holds you down. When you lie down, gravity holds you to the bed. We know gravity is everywhere even though we can't see it.We know it pulls on every stone and every drop of water. It pulls on everything. The gravity of the earth pulls everything towards the center of the earth.You know this when you try to lift a heavy stone. Gravity pulls it down. The more the stone weights, the more gravity pulls on it. To lift the stone, you must pull up harder than gravity pulls down. The earth has gravity and the moon also has gravity. The moon has less gravity than the earth has. This means the moon's gravity does not pull as hard as the earth's gravity. Do you weigh 60 kilograms? That means the pull of the earth's gravity on you is 60 kilograms. If you were on the moon, you would weigh only 10 kilograms. The pull of the moon's gravity on you would be only 10 kilograms. |
| 1. The word "gravity" in the passage means "______" in Chinese. |
[ ] |
A. 物体质量 |
| 2. Gravity ______. |
[ ] |
| A. pulls on everything high up B. is everywhere C. can be seen everywhere D. pushes on everything |
| 3. You can't lift up a big stone because ______. |
[ ] |
| A. more gravity pulls it down B. you don't know how to do it C. you are not strong D. gravity is out of the stone |
| 4. If you weigh 50 kilograms, that means ______. |
[ ] |
| A. you can lift up 50 kilograms of things B. the earth's gravity on you is less than 50 kilograms C. you can lift up more than 50 kilograms of things D. the earth's gravity on you is 50 kilograms |
| 5. If a stone weighs four kilograms on the moon, it weighs . |
[ ] |
| A. 10 B. 24 C. 40 D. 60 |