在审查K材料采购业务时，注册会计师通过检查订货单发现X公司2009年度共采购同一型号的K材料500批，其中95%以上均为采购入员李民经办。在编制相应的审计工作底稿时，注册会计师最好以订购单上记载的()作为识别特征。
A. 订货编号
B. 订货日期
C. 材料型号
D. 经办人员
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What do we know about the people of the baby-boom generation？
A. Most of them become parents in their twenties.
B. Most of them prefer to live with their children.
C. They are willing to take care of their aging parents.
D. They have a higher employment rate than their kids.
【B4】
A. near
B. more
C. over
According to the passage, U. S. leadership in public relations is being threatened because
A. shrinking cultural differences and new communication technologies
B. increased efforts of other countries in public relations
C. an unparalleled increase in the number of public relations companies
D. the decreasing number of multinational corporations technologies
注册会计师应当特别关注存货的移动情况，目的是()。
A. 观察被审计单位是否已经恰当区分所有毁损、陈旧、过时及残次的存货
B. 检查库存记录与会汁记录期末截止是否正确
C. 防止遗漏或重复盘点
D. 确定被审计单位的存货所有权，检查是否被纳入盘点范围
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