问答题 Which of the following statements about a debit note is correct? ______

A、 It is raised by the purchaser of goods
B、 It is informal request for a credit note to be issued
C、 It is raised by the seller of goods
D、 It is an agreement to sell goods or service

【正确答案】 A

【答案解析】[考点] The use of double-entry and accounting systems-Accounting process-Source document [难易度] 易 Debit note是由买方发起的申请退货的单据，属于正式的请求(Formal request)。