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~
1.【单选题】Merio Co has the following transactions:
1 Payment of $500 to Amby for a cash purchase
2 Payment of $350 to Bieber in respect of an invoice for goods purchased last month
What are the correct ledger entries to record these transactions?
选项：A. Dr Cash $850
Cr Purchases $850
B. Dr Purchases $850
Cr Cash $850
C. Dr Cash $850
Cr Trade Payables $350
Cr Purchases $500
D. Dr Purchases $500
Dr Trade Payables $350
Cr Cash $850
2.【单选题】F Rogit is a commercial company，it had the following transactions:
1 Sale of cosmetics products on credit for $250 to Gary
2 Return of cosmetics products from Aaron originally sold to her for $400 in cash
What are the correct ledger entries to record these transactions?
选项：A. Dr Sales Returns $400
Dr Sales $250
Cr Cash $650
B. Dr Receivables $250
Dr Sales Returns $400
Cr Sales $250
Cr Cash $400
C. Dr Sales $250
Dr Cash $400
Cr Receivables $250
Cr Sales Returns $400
D. Dr Receivables $650
Cr Sales $250
Cr Sales Returns $400
