中等BAFS-AEQN-014
The owner takes goods for personal use. The double entry is:
A. Debit drawings, credit purchases or inventory✓ 答案
B. Debit sales, credit capital
C. Debit cash, credit drawings
D. No entry, because the owner owns the firm
解說
Drawings reduce capital. If inventory is taken, inventory (or purchases) is credited. It is not a sale to a customer, and it still needs an entry.