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Which one of the following best describes "purchases" in accounting?______.A、Ite
Which one of the following best describes "purchases" in accounting?______.A、Ite
游客
2025-06-20
37
管理
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。
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