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【单选题】
Which of the following is an aim of the control system relating to accounts payable and purchases?
A.
To ensure that all credit notes received are recorded in the general and payables ledger
B.
To ensure that goods and services are only supplied to customers with good credit ratings
C.
To ensure that all credit notes that have been issued are recorded in the general and receivables ledgers
D.
To ensure that potentially doubtful debts are identified
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