下列各项活动中，属于内部控制活动的有( )。
A．办公楼设立门禁系统
B．人力资源部门安排员工年度考核评价
C．员工如请事假，需向部门经理申请及获得批准
D．复核行政部门向贵州捐款建设希望小学是否符合预算
参考答案：A,C,D
解析：常见的内部控制活动有：①不相容职务分离控制；②授权审批控制；③会计系统控制；④调节和复核；⑤财产保护控制；⑥预算控制；⑦营运分析控制；⑧绩效考评控制。
| Stress is with us all the time. It comes from mental or emotional activity as well as physical activity. It is unique and personal to each of us. So personal, in fact, that what may be relaxing to one person may be stressful to another. For example, if you’re a busy executive who likes to keep occupied all of the time, "taking it easy" at the beach on a beautiful day may be extremely frustrating, nonproductive, and upsetting. You may be emotionally distressed from "doing nothing." Too much emotional stress can cause physical illnesses such as high blood pressure, ulcers, or even heart disease. Physical stress from work or exercise is not likely to cause such ailments. The truth is that physical exercise can help you to relax and to better handle your mental or emotional stress. |
Physical problems caused by emotional stress can appear as all of the following EXCEPT ______.
A．ulcers
B．pregnancy
C．heart disease
D．high blood pressure