问题 阅读理解
下面是五个国外学生对自己情况的介绍以及在中国结交笔友的愿望。
A     I am looking for a pen pal who likes music. I am seventeen years old and live in Bonn,
Germany. I am a girl. Please write to me, Gina Weintraub, PO Box134, Bonn, Germany or
e-mail me at g. weintraub@power.com.
B     Do you like computers and animals ? Then write to me. I am a 15-year-old boy and I live
in Vietnam (越南). I live at 678 TokChi Road, Ho Chi Minh City.
C     I am a girl and am interested in movies, pop music , and swimming. I live in Spain and
speak Spain and English. Please write to me, Sofia Juliana, 643 Prosper dad Calle, Barcelona,
Spain.
D     American boy, age 16, would like to write to a Chinese boy to practice Chinese and want
to know more about Chinese culture (文化). Please write to me , Kevin, Flat 4, 105 Fifth
Avenue, New York U.S.
E     Hello, I'm Simon from the U.K, My hobby is playing chess. I play chess when I am free.
However, none of my friends can do it very well. I hope I can have friends who can beat me
at chess on line! My MSN: sunny_t89@hotmail.com
根据以上提供的信息,下面这些中国学生分别适合哪些笔友。(写A-E 字母)
( )1. Gao Lin is a 16-year-old boy. He is good at playing chess and he came first in the 
            City's Chess Contest last year. 
( )2. Li Wei is a 14-year-old boy. He is good at playing computer games. He has a lovely pet dog.
           He often takes it for a walk after dinner.                                                                                         
( )3. Wu Tong majors in (主修) Chinese in a university. He hopes that Chinese can be a key to the
           door which connects (连系) foreigners and Chinese people. Anyone who loves Chinese culture
           and wants to know more about China is OK.
( )4. Zhang Rui studied in Spain two years ago. So she can speak a little Spanish and English.
            In her free time, She likes singing , swimming and watching movies. 
( )5. Mei Chen likes playing the piano and dreams of becoming a famous musician (音乐家).
           She is outgoing. She wants to have a foreign friend who speaks German. 
答案

1-5      EBDCA

填空题
问答题

AB股份有限公司(以下简称AB公司)是生产经营电子产品的大型工业企业,为加强内部控制制度建设,聘请ABC会计师事务所在年报审计时对公司销售与收款控制、采购与付款控制、存货控制、货币资金控制的相关内部控制制度的设计进行评价,并对其健全和有效性进行检查与评价。检查中发现以下问题:
资料一:销售与收款控制
(1) 接受客户订单后,由销售部门的甲职员根据订单编制销售单,交给审批赊销的同部门A职员,A职员在职权范围内进行审批,如果超过职权范围内的赊销业务,全部交给销售部门经理进行审批。
(2) B职员在核对商品装运凭证和相应的经批准的销售单后,开具销售发票。具体程序为:根据已授权批准的商品价目表填写销售发票的金额,根据商品装运凭证上的数量填写销售发票的数量;销售发票一联交财务部丁职员据以登记与销售业务相关的总账和明细账。
(3) 开具账单部门在收到发运单并与销售单核对无误后,编制预先连续编号的销售发票,并将其连同发运单和销售单及时送交会计部门。会计部门在核对无误后确认销售收入并登记应收账款账簿。会计部门定期向顾客催收款项并寄送对账单,对顾客提出的异议进行专门追查。
(4) 公司的应收账款账龄分析由专门的“应收账款账龄分析计算机系统”完成,该系统由独立的信息部门负责维护管理。会计部门相关人员负责在系统中及时录入所有与应收账款交易相关的基础数据。为了便于及时更正录入的基础数据可能存在的差错,信息部门拥有修改基础数据的权限。
资料二:存货控制
(1) 在发出原材料过程中,仓库部门根据生产部门开出的领料单发出原材料。领料单必须列明所需原材料的数量和种类,以及领料部门的名称。领料单可以一料一单,也可以多料一单,通常需一式两联,仓库部门发出原材料后,其中一联连同原材料交还领料部门,一联留仓库部门据以登记仓库原材料明细账。
(2) 会计部门的成本会计Y根据收到的生产通知单、领料单、工时记录和产成品入库单等资料,在月末编制材料费用、人工费用和制造费用分配表,以及完工产品与在产品成本分配表,经本部门的复核人员复核后,据以核算成本和登记相关账簿。
(3) 由于公司存货中存在单位价值较大的生产用关键备件,所以特别规定,对于该备件的保管由仓库保管人员S专门负责,调用审批由公司生产部经理负责,转移由备件使用车间的M组长负责。
(4) 公司每三个月定期对全部存货盘点一次,编制盘点表。会计部门与仓库在核对结存数量后,向管理层报告差异情况及形成原因,并在经批准后进行相应处理。
资料三:货币资金控制
(1) 为加强货币资金支付管理,货币资金支付审批实行分级管理办法:单笔付款金额在12万元以下的,由财务部经理审批;单笔付款金额在12万元以上、60万元以下的,由财务总监审批;单笔付款金额在60万元以上的,由总经理审批。
(2) 为了保证库存现金账面余额与实际库存相符,每月末定期进行现金盘点,发现不符,及时查明原因,做出处理。

根据资料一第(1)至第(4)项,请指出哪一项与“登记入账的销售交易确系已经发货给真实的顾客”这一控制有关,并确定针对该控制目标的测试程序。