二、完形填空：阅读下面短文，从A、B、C三个选项中选出能填入空白处的恰当选项。

Purpose of Accounting
Every company has an accounting office or a finance department that looks 1 its accounting details. An accounting department is the backbone（脊梁）of every business. It records all the business transactions（交易）, and keeps a track（记录） of the incomes（收入） and expenses（支出）of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic（系统的）and 2 recording of transactions, accounting is important.
The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts（账本）”. The accounting process can be defined 3 “the process that begins when the transaction takes place and ends 4 the transaction is recorded in the books of accounts”. It includes a series of steps that 5 to analyze（分析）and record the business transactions for a particular period.
A. for B. after C. up
2. A. accurate B. simple C. correct
3. A. to B. at C. as
4. A. when B. which C. what
5. A. use B. is used C. uses__3__(完形填空)
.A
.B
.C