会计分录的编写是否正确是记账凭证审核的一项重要内容。（）
参考答案：对
解析：编制记账凭证的主要目的是确定会计分录，为登记账簿提供依据，故是正确的。
大米粉碎得太粗或太细，都易使糊化不充分。
During the risk analysis process, it is determined that one identified risk event cannot be avoided, mitigated, or insured. This risk event is a critical item that could cause the project to fail if it occurs. The best option for the project manager is to: (73) .
A．Continue to search for an insurance company that would assume the risk
B．Place special emphasis on the risk event to intensely manage that item and all interfacing items
C．Play down the risk and the team will find a means of overcoming any failure
D．Ignore the risk assessment because any assigned value is a point estimate which is never precisely the expected state of nature
