1.【Answer】C。
解析：The hierarchy of management activity 包含 three parts：Strategic，Tactical and operational level activity
知识点：Business organisational structure and design
2.【Answer】D。
解析：Goodwill(商誉)以及 Current asset(流动资产)均会出现在statement of financial position(SOFP资产负债表)中， sales costs(销售成本)出现在statement of profit&loss 利润表中，成本和费用类科目一般出现在利润表中。
知识点: Accounting and finance functions within business organisations
