單項(xiàng)選擇題對(duì)企業(yè)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)按其性質(zhì)進(jìn)行歸類、確定會(huì)計(jì)分錄,并據(jù)以登記會(huì)計(jì)賬簿的憑證是指()

A.原始憑證
B.記賬憑證
C.銷貨憑證
D.購(gòu)貨憑證