根据单位内部会计监督制度的基本要求，会计事项的相关人员的职责权限应当明确，记账人员与经济业务事项、会计事项的()实行职务分离。

A.审批人员

B.经办人员

C.财物保管人员

D.财务分析人员

英语谜语

1. A cat, eyes like a cat, a tail (尾巴) like a cat, but isn't a cat? _________

2. What is in the center (中心) of the water? _________

3. Two little brothers, One lives (居住) on one side (边).

    The other on the other side. They hear (听见) what you say (说),

    but they do not see (看) each other. (互相) _________