表I8-1 采购与付款循环中的交易、账户、商业职能、相关文件和记录的分类 Classes of transactions Accounts Business functions Documents and records Acquisitions Inventory Processing purchase orders Purchase requisition Property, plant, and equipmen Purchase order Prepaid Leasehold improvements Accounts payable Manufactu Selling expenses Administrative expense Receiving goods and services Receiving report Recognizing the liability Acquisitions journal Vendor' s invoice Debit memo Accounts payable master file Accounts payable trial balance Vendor' s statement Cash disbursements Cash in bank(from cash Processing and recording cash Check disbursements) Accounts payable Purchase discounts表 18 -1 采购与付款循环中的交易、账户、商业职能、相关文件和记录的分类