注册会计师应抽取一定期间的()进行审查，以证实银行对账单、银行存款日记账及总账记录的正确性。

A.内部控制流程图

B.收款凭证

C.付款凭证

D.银行存款余额调节表

Only those who have the patience to do simple things perfectly ever _________ the skill to do difficult things easily.

A．absorb

B．acquire

C．assist

D．accomplish