問題詳情
21 依據中央政府普通基金普通公務會計制度之規定，有關付現購買材料之會計處理，若採耗用法時，應：
(A)借：材料 貸：國庫往來－其他
(B)借：材料 貸：國庫往來－付項
(C)借：一般性支出 貸：國庫往來－付項
(D)借：一般性支出 貸：國庫往來－其他
(A)借：材料 貸：國庫往來－其他
(B)借：材料 貸：國庫往來－付項
(C)借：一般性支出 貸：國庫往來－付項
(D)借：一般性支出 貸：國庫往來－其他
參考答案
答案：A
難度：簡單0.714286
統計：A(15),B(1),C(1),D(1),E(0)
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