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会计核算和监督的内容作第二层次的划分为（）
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某会计人员在审核记账凭证时，发现误将100元写成1000元，尚未入账，一般应采用（）改正。
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BPR七原则中，强调让后续过程的有关人员参与的是（）
（C）In many high schools,there are strict rules about using mobile phones.If your phone rings in class,for example,the teacher will be very angry.Every mobile phone has a ringtone(铃声).It tells you that someone is calling you.Now,there is a ringtone called“mosquitotone(蚊子铃声)”.Using it,students can receive calls and text messages in class but the teacher will not realize what is happening.How?Mosquitotone has a special sound.Only children and teenagers can hear it.As we get older,we are unable to hear some sounds with high frequencies(频率).As a result,a child or teenager can hear the mosquitotone ringtone,but it’s inaudible to someone who is 20 or older.But sometimes,people over 20 can hear the ringtone.One British student’s phone uses mosquitotone.In class,the student’s phone rang.The 32-year-old teacher looked at the student and became unhappy.“I heard that.You know the rule:no mobile phone in class.”Not all the students are interested in mosquitotone.Jerry Jones,a high school student of 17,says,“Using mosquitotone too often is bad for our hearing.I may use it for pleasure,but not in class.It’s unfair to the teachers!”What do parents think of mosquitotone?“I think it is perfect for places like movie theaters.”says Connie Neeson,44.“Think about it.You’re watching a film and someone’s mobile phone rings.Mosquitotone is good because many people don’t hear it.However,it also has a bad influence on their study if students use it in class.” Connie Neeson thinks that mosquitontone（）.
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