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~
【单选题】The material stores control account for a company for August looks like this：
Material stores control account
| $ | $ | ||
| Balance b/d | 12,000 | Work in progress | 55,000 |
| Suppliers | 70,000 | Overhead control | 22,000 |
| Work in progress | 13,000 | Balance c/d | 18,000 |
| 95,000 | 95,000 | ||
| Balance b/d | 18,000 | ||
Which of the following statements are correct?
| (1) | Issues of direct materials during August were $13,000 |
| (2) | Issues of direct materials during August were $55,000 |
| (3) | Issues of indirect materials during August were $22,000 |
| (4) | Purchases of materials during August were $70,000 |
A. (1) and (4) only
B. (2) and (4) only
C. (2), (3) and (4) only
D. All of them
【单选题】A manufacturing company uses 100,000 components at an even rate during a year. Each order placed with the supplier of the components is for 9,000 components, which is the economic order quantity. The company holds a buffer inventory of 600 components. The annual cost of holding one component in inventory is $1.5. What is the total annual cost of holding inventory of the component?
A. $7,650
B. $6,750
C. $13,500
D. $8,000
