下列情形不属于购货与付款业务会计核算不实行为的是
A.对购货折扣的会计处理不正确
B.对采购过程中发生的溢缺、毁损的会计处理不正确
C.错算采购借款利息支出
D.盲目采购,缺乏严格的计划与审批
正确答案是D
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