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】An accountant has inserted all the relevant figures into the trade receivable account but has not yet balanced off the account.
Assuming there are no other entries to be made, other than to balance off the account, what is the closing balance on the trade receivable account?
选项：
A.228,650 CR
B.228,650 DR
C.359,100 DR
D.359,100 CR
2.【单选题】You are given the following information:
Receivables at 1 January 2018 $10,000
Receivables at 31 December 2018 $ 9,000
Total receipts during 2018 (including cash sales of $5,000) $85,000
What are sales on credit during 2018?
选项：
A. $86,000
B. $81,000
C. $84,000
D. $79,000
