【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question.
Each question is worth 2 marks.

Which of the following statements about sales tax is/are true?
(1) Sales tax is an expense to the ultimate consumer of the goods purchased
(2) Sales tax is recorded as income in the accounts of the entity selling the goods
A 1 only
B 2 only
C Both 1 and 2
D Neither 1 nor 2

Answer：

A

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