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办公室用现金800元购买办公用品,其会计分录为( )。A.借:管理费用 800贷:库存现金 800B.借:库存商品 800贷:库存现金 800C.借:管理费用 800贷:银行存款 800D.借:库存现金 800贷:管理费用 800

A.借:管理费用
B.借:库存商品
C.借:管理费用
D.借:库存现金

【参考答案】

A
A【考点】会计分录的编制【解析】购买办公用品应属于管理费用,用现金购买会使得现金减少,所以会计分录应该是:借......

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