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] Anna started a business with capital in cash of $2,000. Inventory costing $1,600 plus sales tax is paid in cash at once, and half is sold for $1,500 plus sales tax, the customer . purchased on credit. The sales tax rate is 20%.
What would the accounting equation after these transactions show?
A. Assets $3,000 less Liabilities $300 equals Capital $2,700
B. Assets $2,700 less Liabilities $300 equals Capital $2,400
C. Assets $3,000 less Liabilities $500 equals Capital $2,500
D. Assets $3,200 less Liabilities $500 equals Capital $2,700
[单选题]Which of the following information are described by a sales tax registered trader about trade receivables and payables in the final accounts?
A. Exclusive of sales tax in the statement of financial position
B. The sales tax is deducted and added to the sales tax account in the statement of financial position
C. Sales tax does not appear in the statement of financial position because the business simply acts as a collector on behalf of the tax authorities
D. Inclusive of sales tax in the statement of financial position
