Directions:

Write an essay of 160-200 words based on the following drawing. In your essay, you should

1) describe the drawing briefly,

2) explain it’s intended meaning, and

3) give your comments.

Your should write neatly on ANSWER SHEET 2.

审计人员在核查有关单据、凭证和文件的使用和保管情况时，应重点检查凭证的（）是否健全，使用和保管制度是否存在漏洞。

A.登记

B.领用

C.传递、保管

D.注销