单项选择题

审计人员审计×公司2003年度会计报表,将其交易和账户划分为销售与收款循环、购货与付款循环、生产与服务循环、筹资与投资循环。在一般情况下,审计人员应将应收账款及营业费用项目划入( )。

A.销售与收款循环
B．购货与付款循环
C．生产与服务循环
D．筹资与投资循环

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单项选择题

W: Let’s get a coffee. That speech has almost put me to sleep.M: OK. There were a few interesting points, but overall it was pretty dull.Q: What can we infer from the conversation?（）

A．The man and woman are students.
B．The man thought the speech was more interesting than the woman did.
C．The man and woman have been listening to a politician.
D．The woman slept during the speech.

单项选择题

OMT定义了3种模型，它们是(45)、(46)、(47)。

A.系统模型
B．对象模型
C．物理模型
D．概念模型