本月发生的下列各项业务,能引起本期费用增加的是( )。Which of the following transaction occured this month can result in an increase in current expenses? ( ).
A.
职工出差时预借差旅费Pre-borrowing travel expenses for employees on business trips
B.
用银行存款购买生产设备 Purchasing production equipment with cash in bank
C.
预付下年度的保险费Prepaid insurance premium for next year
D.
行政管理部门购买办公用品Purchase of office supplies by administrative departments