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[单选题]
行政单位购入材料并验收入库时，应作会计分录( )。
A
A、借：经费材料 贷：银行存款 B、借：其他材料 贷：银行存款C、借：库存材料 贷：银行存款 D、借：经费支出 贷：银行存款
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试题答案：
C
答案解释：
相关题目
由于行政单位的固定资产不提折旧，所以固定资产与固定基金的金额( B )。
行政单位的预算外资金应上缴( )。
行政单位会计年终清理结算的主要内容( )。
筹资风险评估的基本指标一般不包括( )。
政府财政会计报表分析采用( )。
非营利组织与营利组织最根本的区别( )。
简述事业单位无形资产的含义和特点。
新《企业财务通则》自( )起施行
我国境外投资的财务管理实行( )的原则。
预算收入包括( )。
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