单项选择题
甲公司2X19年7月11日,开出现金支票购买厂部办公用品780元,则下列选项中正确的是( )。Company A issued Cash cheque to purchase 780 yuan of office supplies on July 11th,2X19, then the following correct options is ( ).
A.
借:管理费用 780 贷:银行存款 780
Debit : administrative expenses 780 Credit : cash in bank 780
B.
借:销售费用 780 贷:银行存款 780
Debit : selling expenses 780 Credit : cash in bank 780
C.
借:管理费用 780 贷:库存现金 780
Debit : selling expenses 780 Credit : cash on hand 780
D.
借:销售费用 780 贷:库存现金 780
Debit : selling expenses 780 Credit : cash on hand 780