成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
[单选题] X has registered for sales tax. The chairman has asked four employees in the financial department why the output tax for the first quarter does not equal 25% of sales (25% is the sales tax rate). Which one of the following four replies he received was not correct?
A. The company made some sales of zero-rated products.
B. The company had some exports that were not liable to sales tax.
C. The company sold some products to businesses which does not registered for sales tax.
D. The company made some sales of exempt products.
[单选题] Information about John Co`s sales tax for the month of May 20X0 is shown below:
$
Purchases (net of sales tax) 18,000
Sales (including sales tax) 28,750
Sales tax is charged at a flat rate of 15%. John Co`s sales tax account showed an opening credit balance of $6,430 at the beginning of the month and a closing debit balance of $3,120 at the end of the month.
What was the total sales tax paid to regulatory authorities during the month of May 20X0?
A. 10,600
B. 1,050
C. 13,300
D. 4,360
