1.【答案】A。
解析：Debit notes sent to suppliers are recorded in the purchase returns day book. Credit notes sent by a supplier to a customer in respect of goods return.
知识点：The need for books of prime entry
2.【答案】B。
解析：It shows that debits exceed credits and so it is a debit balance brought down for the new period.机器设备成本类科目的会计分录是借增贷减，一般来说期末是借方余额，结转至下期期初也是借方余额(注意时间点)。
知识点：Ledger accounts, debits and credits
