题目内容

某项经济业务的会计分录为: 借:原材料36 000 贷:银行存款28 800 应付账款7 200 该分录表示的经济业务是()。

A. 购进原材料36 000元,款未付
B. 销售原材料36 000元,银行收到货款28 800元,尚有7 200元未收
C. 购进原材料36 000元,用银行存款支付80%的价款,其余暂欠
D. 销售原材料36 000元,存人银行28 800元,余款未收

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