Rose left for school when she was seventeen and then went to a college for a year to learn type. She passed her examinations quite smooth and then went to look for work. A lot of  people are looking for typists at that time, but it was not difficult to find an interesting job. Rose went to several office, and at last chose one of them. It was near his house. She thought, “ I’ll walk there every morning. I won’t need to go in bus.”  She went to the office again and said to the manager, "I want to work there, but what will you pay me?"

"We'll pay you 27 pounds now, and 30 pounds after three months."

Rose thought for a few seconds, then she say, "All right, then I'll start in three months time".

一般会计人员办理会计工作交接，由( )监交。

A．一般会计人员
B．会计机构负责人
C．注册会计师
D．单位内部审计人员