1.【答案】D。
解析：A debit records an increase in assets, expense or a decrease in liabilities, capital. A credit records an increase in liabilities, capital or a decrease in assets, expense. so D is true. 资产类、成本费用类科目是借增贷减，所有者权益类、收入类科目是贷减借增。
知识点：Ledger accounts, debits and credits
2.【答案】B。
解析：Only credit purchases are listed in the purchases day book, so the accounting treatment is Debit purchases, Credit payables control.
知识点：The receivables and payables ledgers
