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]Bell is not a sales tax registered trader. He has recently received an invoice for goods resale which cost $400 before sales tax, which is levied at 20%. So the total value was $480.What is the correct entry to be made in Bell`s general ledger in respect of the invoice?
A. DEBIT Purchase $400, CREDIT Payables $400
B. DEBIT Purchase $480, CREDIT Payables $480
C. DEBIT Purchase $480, CREDIT Sales tax $80, CREDIT Payables $400
D. DEBIT Purchase $400, DEBIT Sales tax $80, CREDIT Payables $480
[单选题] The following information relates to Lan Co's transactions for the month of March 20X8:
$
Purchases (net of sales tax) 56,000
Sales (including sales tax) 135,000*
Sales tax is charged at a flat rate of 25%. Lauren Co's sales tax account had a zero balance at the beginning of the month and at the end of the month.
* Lan Co's sales for the month of $135,000 included $10,000 of sales exempt from sales tax.
What was the total sales tax paid to tax authorities at the end of May 20X4?
A. $10,000
B. $11,000
C. $27,000
D. $25,000
