以下暂付暂收款项冲正处理描述正确的是（）。
A、仅限于对本机构交易进行冲正、调整
B、需编制错账冲正申请，说明差错原因，经有权人签字批准后作为错账冲正的依据，涉及到20000—特殊业务调整交易“的，填制“调整及特殊业务调整申请书”，无需再填写错账冲正申请书
C、重大差错（100万元（含）以上的），涉及20000交易的，仍需另行填制错账冲正申请书
D、此类交易必须逐笔经过核准
参考答案：A, B, C, D
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| The 50-year-old farmer (农民), Wu Yulu is quite different from the others at his village. He is the 1 of 38 handmade robots. He has been 2 to show his robots at the opening ceremony of the Shanghai World Expo. Born in a 3 family, he did not have the opportunity to go to school. But even as a child, he knew he wanted to make machines. “I think 4 machines is a talent I was born with,” he said.In 1987, he finally finished his 5 robot that could walk like a man. He named it “Wu No. 1.” 6 , his experiments (实验) have not been without danger. One of his fingers was injured in 1989. And in 1999, his house was 7 by fire. In 2003, Wu and his robots were invited to perform in the Great Hall of the People in Beijing, and in 2009, his robots were on 8 along with the Chinese Shenzhou spaceships.Wu's latest dream is to invent robots 9 can help people in daily life. He will invent robots to help the disabled or look 10 children. | ||||
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