會計裡的購貨問題...............

Whenever you made a purchase of goods, you Dr. Purchase Cr. Bank. Wnenever goods are sold, you have to transfer out the cost of purchase to Cost of Goods sold by Dr. Cost of Goods Sold Cr. Purchase. The remaining balance in the Purchase Account represents the Closing Stock. In priniciple, the Purchase Account becomes zero when you Dr. Stock and Cr. Purchase for the amount of the closing stock.

For practical reason, you just debited the purchases account when goods are purchased and you just reduced this amount with the closing stock by credit it. So, Purchases - Stock = Cost of Goods Sold.