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張某是某單位負(fù)責(zé)記載收入和費(fèi)用支出賬務(wù)的記賬人員，按照會(huì)計(jì)內(nèi)部控制制度的要求，下列可以由張某兼任的崗位是（ ）。
A.財(cái)產(chǎn)保管
B.費(fèi)用收入和支出的經(jīng)辦
C.固定資產(chǎn)的登記
D.費(fèi)用支出的審批
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張某是某單位負(fù)責(zé)記載收入和費(fèi)用支出賬務(wù)的記賬人員，按照會(huì)計(jì)內(nèi)部控制制度的要求，下列可以由張某兼任的崗位是（ ）。
A.財(cái)產(chǎn)保管
B.費(fèi)用收入和支出的經(jīng)辦
C.固定資產(chǎn)的登記
D.費(fèi)用支出的審批
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