2. 外语
  3. A purchase of supplies on account should be recorded as a debit______.

A purchase of supplies on account should be recorded as a debit______.

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问题 A purchase of supplies on account should be recorded as a debit______.
选项 A、to supplies and a credit to cash
B、to accounts payable and a credit to supplies
C、to supplies and a credit to Accounts Payable
D、to supplies and a credit to Accounts Receivable
答案C
解析 答案为C项。on account“赊账”。Accounts Payable“应付账款”，属于负债项目。Accounts Receivable“应收账款”，属于资产项目。该企业的资产项目(设备)增加，负债项目(应付账款)也增加，根据记账原则，本题应选C项。
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FECT综合（现代金融业务）

金融英语（FECT）

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