1.【答案】D。
解析：A credit note is a document sent by a supplier to a customer in respect of goods return. A debit note is sent to a supplier with a return of goods. A debit note is in effect a request for a credit note.
知识点：The need for books of prime entry
2.【答案】C。
解析：The books of prime entry including sales day book, sales returns day book, purchase day book, purchase returns day book, cash book, petty cash book and journal.
知识点：The need for books of prime entry
