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 has following transactions:
(1)Credit purchase from supplier-Pop:$135
(2)Return of goods purchased on credit last month to supplier-Pop: 300
选项：
A. DR: Purchase 135
Purchase returns 300
CR: Cash 135
Trade payable 300
B.DR:Purchase 135
Trade payable 300
CR:Purchase return 435
C.DR:Purchase 135
Trade payable 165
CR:Purchase return 300
D.DR:Purchase return 300
Purchase 135
CR:Trade payable 435
2.【单选题】How is the total of sales day book recorded in the nominal ledger?
选项：
A. Debit:Receivables Ledger Credit: Receivables Control Account
B. Debit: Receivables Control Account Credit: Receivables Ledger
C. Debit:Sales Control Credit: Receivables Account
D. Debit:Receivables Control Credit: Sales Account
