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】Which of the following statements are/is true?
1 A debit records an increase in liabilities
2 A debit records a decrease in assets
3 A credit records an increase in revenue
4 A debit records a decrease in capital
5 A credit records an increase in retained earning
选项：
A. 1 and 2 only
B. 3 and 4 only
C. 1, 2 and 5 only
D. 3,4 and 5 only
2.【单选题】What the accounting treatment of the purchases day book posted to the nominal ledger?
选项：
A. Debit cash, Credit purchases
B. Debit purchases, Credit payables control
C. Debit purchases, Credit cash
D. Debit payables control, Credit purchases
