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1·The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.

定期盘存制要求企业购入商品时，借记购货账户。

2·Acquisition of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.

材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。

3·Acquisition % of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.

材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。

4·Investors now account for a quarter of all land purchases in some states.

在有些州，农业用地交易有四分之一为投资者所购买。

5·To make your future purchases even faster, you can create an account during checkout.

为了让今后的购买更快捷，您可以在付款过程中注册一个帐户。

6·The program is called Treasury Direct, and it allows you to set up an account to make purchases of Treasury securities at auction, along with all the big guns.

这套程序被称为“国库券直达”，它允许你开立一个账户，让你和那些大人物一起在拍卖中购买。

7·Readers will be able to set up a simple account through which they can make purchases ranging from individual articles to annual subscriptions to multiple publications.

读者可以通过开立一个简单帐户来购买单个文章或年度订阅出版物。

8·They weren't poor, but they didn't eat out and they didn't travel, and his mother was always stressed about the bank account, about any purchases more significant than groceries.

他们并不穷，但他们从不在外就餐，平时也不旅行，而且母亲只要在消费比日用品特别一点的东西时就对银行帐户特别紧张。

9·They took away the Register button. In its place, they put a Continue button with a simple message: Youdo not need to create an account to make purchases on our site.

他们用一个“继续”按钮代替了“注册”按钮，并辅以简单的提示：“您无需注册就能在我们的网站完成购买。

10·Control by project is available via, the plan of analytical accounts via menu: double-click on the account to get the details of all the transactions: services, production, sales and purchases.

控制项目生效经由，这分析科目计划经由菜单∶双击科目取得这事务的详细资料∶服务、生产、销售和采购。