未分类题

3月购入管理用设备业务应编制的会计分录是（）。 A．借：固定资产144 000 贷：银行存款144 000 B．借：在建工程144 000 贷：银行存款144 000 C．借：固定资产144 000 贷：在建工程144 000 D．借：固定资产127 000 应交税费——应交增值税(进项税额)17 000 贷：银行存款144 000

A.借：固定资产144
B.借：在建工程144
C.借：固定资产144
D.借：固定资产127

【参考答案】

D
【考点】外购固定资产的会计核算
【解析】购入固定资产，应借记“固定资产”科目，同时计算相应的增值税，故本题正确为D。

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问答题

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