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 correctly describe the entry in the sales account for a sale for a sales tax registered trader?
选项：
A. Debited with the total of sales made, including sales tax
B. Debited with the total of sales made, excluding sales tax
C. Credited with the total of sales made, including sales tax
D. Credited with the total of sales made, excluding sales tax
2.【单选题】 Purchases (excluding sales tax) amounted to $21,000, and sales (including sales tax) amounted to $29,625. What is the balance on the sales tax account, assuming all items are subject to sales tax at 18.5%?
选项：
A. $740 debit
B. $740 credit
C. $1,595.63 debit
D. $1,595.63 credit
