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】In which book of prime entry will a business record credit notes in respect of goods return which have been received from consumers?
选项：
A. The sales returns day book
B. the cash book
C. the purchase returns day book
D. the purchase day book
2.【单选题】The company’s mechanical equipment at cost account at 30 September 20Y8 is as follows:
What is opening balance in the next period’s trial balance for mechanical equipment – cost at 1 October 20Y8?
选项：
A. $286,750 CR
B. $286,750 DR
C. $350,750 CR
D. $350,750 DR
