购进材料入库，其价款及税款通过银行支付，首先应编制的分录是（）。 -题库考试答案搜索网

购进材料入库，其价款及税款通过银行支付，首先应编制的分录是（）。

单选题

2021-09-06 21:28

A、借：物资采购应交税金——应交增值税贷：银行存款
B、借：原材料应交税金——应交增值税贷：银行存款
C、借：物资采购贷：银行存款
D、借：原材料贷：银行存款

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正确答案

B

试题解析

标签：联大河南师范大学工商企业管理基础会计

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