题目内容

企业用银行存款购人材料，材料已验收入库。根据有关凭证应作的会计分录是（）。

A. 借：原材料贷：银行存款
B. 借：银行存款贷：原材料
C. 借：材料采购贷：银行存款
D. 借：银行存款贷：材料采购

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