<prompt> Translate the following text to SwahiliPURCHASES METHOD -A method of accounting for goods, such as materials and supplies, in which the acquisition cost is recognized as an expense upon purchase of the goods rather than upon their use.  <response>: METHOD ya ununuzi - Njia ya uhasibu wa bidhaa, kama vile vifaa na vifaa, ambapo gharama ya ununuzi ni kutambuliwa kama gharama juu ya ununuzi wa bidhaa badala ya juu ya matumizi yao. 