Which one of the following best describes "purchases" in accounting?______.

admin2011-01-24  25

问题 Which one of the following best describes "purchases" in accounting?______.

选项 A、Items bought
B、Goods bought for re-sale
C、Goods paid for
D、Fixed assets bought

答案B

解析 答案为B项。purchases“采购、进货”。在会计中,指只为再出售而购入的商品。一般在会计核算时专门设立属于资产类的采购账户(purchases account),与之相对应的是属于收入类的销售账户(sales account)。故本题选B项。
转载请注明原文地址:https://kaotiyun.com/show/QZYd777K
0

最新回复(0)