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】A company had 350 direct production employees at the beginning of last year and 295 direct production employees at the end of the year. During the year, a total of 80 direct production employees had left the company to work for a local competitor.
What is the labour turnover rate for last year?
A. 3.88%
B. 7.75%
C. 17.05%
D. 24.81%
【单选题】 John works as a member of a five-person team in the inspection department of a factory. The team is rewarded by a group bonus scheme whereby the team leader receives 30% of any bonus earned by the team, and one professional in the team also receives 30%, and the remaining bonus is shared evenly between John and the other team members. Details of output for one day are given below.
| Hours worked by team | 7 hours |
| Team production achieved | 20 units |
| Standard time allowed to produce one unit | 30 minutes |
| Group bonus payable at $10 per hour | 50% of time saved |
What is the bonus element of John's pay for this particular day?
A. $2.00
B. $3.50
C. $4.50
D. $15.00
