以下不属于采购业务会计系统控制的主要管控措施的是（）。
A.企业应当加强对购买、验收、付款业务的会计系统控制
B.详细记录供应商情况、采购申请、采购合同、采购通知、验收证明、入库凭证、退货情况、商业票据、款项支付等情况，做好采购业务各环节的记录，确保会计记录、采购记录与仓储记录核对一致
C.指定专人通过函证等方式，定期向供应商寄发对账函，核对应付账款、应付票据、预付账款等往来款项，对供应商提出的异议应及时查明原因，报有权管理的部门或人员批准后，做出相应调整
D.对于采购货物严格执行验收后方可入库的制度
参考答案：D
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| It is a good idea to 1 a small present when you go to a 2 party in England or the USA. Flowers are always nice, or you may bring a bottle of wine 3 , you know what the family 4 You should arrive in time or 5 minutes late. Don't get there early. If you are going to be there 6 fifteen minutes later, you should call and fell the host and hostess. Try to relax(放松)at the dinner table. If you don't know 7 to use the fork and knife,or the spoon,just watch 8 and follow them. You can also ask someone next to you. If you like the food,you should thank the host and hostess 9 the meal and for their kindness. It's a good idea to send a card or thank you note the 10 day. | |||
| ( ) 1. A. bring ( ) 2. A. breakfast ( ) 3. A. when ( ) 4. A. eat ( ) 5. A. five ( ) 6. A. less than ( ) 7. A. why ( ) 8. A. other ( ) 9. A. for ( ) 10.A. last | B. take B. lunch B. if B. eats B. ten B. more than B. how B. the other B. of B. tomorrow | C. carry C. supper C. so C. drink C. five to ten C. about C. what C. others C. at C. next | D. move D. birthday D. as D. Drinks D. one to five D. for D. when D. the others D. about D. later |