问答题 Which of the following items are books of prime entry? ______
(1)Sales day book.
(2)Cash book.
(3)Purchase ledger.
(4)The purchase returns day book.

A、 (1)，(2)，(3)
B、 (1)，(2)，(4)
C、 (2), (4)
D、 All of them

【正确答案】 B

【答案解析】[考点] The use of double-entry and accounting systems-Accounting process-Books of prime entry [难易度] 易 Purchase ledger不属于Book of prime entry，属于明细账(Memorandum ledger)。