题目内容

购入一批材料,买价50000元,另支付运杂费800元,材料已验收入库,款项尚未支付。不考虑其他因素。正确的会计分录是( )。

A. 借:在途物资50000贷:应付账款50000
B. 借:在途物资50800贷:应付账款50800
C. 借:原材料50000贷:应付账款50000
D. 借:原材料50800贷:应付账款50800

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