题目内容：
“材料采购”账户按其所反映的经济内容应属于（ ）账户。
A．资产类 B．负债类
C．所有者权益类
D．成本类
参考答案：
答案解析：
单选题：“材料采购”账户按其所反映的经济内容应属于（ ）账户。
- 题目分类：财经法规
- 题目类型：单选题
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B．负债类
C．所有者权益类
D．成本类
B．负债类
C．所有者权益类
D．成本类
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