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】A business’s trade payables account at 30 June 20X5 is as follows:
What was the balance for trade payables in the trial balance at 1 July 20X4?
选项：
A. $15,000 DR
B. $15,000 CR
C. $12,900 DR
D. $12,900 CR
2.【单选题】Which of the following would be recorded in the sales day book?
1 Trade discounts
2 Cash received for last month's credit sale
3 Sales invoices
4 Credit notes received
选项：
A. 3 only
B. 4 only
C. 1 and 2 only
D. 2 and 4 only
