审计助理人员小王正在审计XYZ股份有限公司2004年的销售业务，假设你是该项业务的外勤负责人，请对以下助理人员的关于销售与收款业务循环内部控制情况予以判断确认。
助理人员小王在查阅应收票据明细账时追查到XYZ公司应收票据是由A会计负责保管，同时也是由A会计签字后持应收票据到银行贴现，小王认为应收票据的管理存在严重缺陷，这种缺陷很容易导致应收票据贴现款被挪用。（）
参考答案：对
解析：
应收票据持有者不能负责或经办应收票据贴现以及贴现的审批，因为它们属于不相容业务。
| 阅读理解。 |
An English traveler found himself in Norway with only enough money to buy the ticket for him to go |
| 1. The story happened _____. |
[ ] |
A. in England |
| 2. The traveler didn't go to the dinning room first because _____. |
[ ] |
| A. he had no money B. he didn't feel very well C. he didn't want to eat anything D. he didn't hear the sound of the bell |
| 3. The traveler went to the dinning room to eat something because _____. |
[ ] |
| A. his friend had given him some money B. the waiter had asked him to change his mind C. he learned that there was no bill on the ship D. he was too hungry |
| 4. The traveler had _____ on the ship. |
[ ] |
| A. only one meal B. two meals C. three meals D. none |
| 5. After the traveler finished eating, _____. |
[ ] |
| A. he had a quarrel with waiter over the bill B. he drank a lot C. he asked the waiter to bring him the change (零钱) D. he came to know that travelers on the ship had free meals |