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 following information is available on the production and sales for the first three years of a company's new product.
| Year 1 | Year 2 | Year 3 | |
| Production units | 3,000 units | 4,000 units | 2,000 units |
| Sales units | 2,000 units | 4,000 units | 3,000 units |
Variable costs per unit, selling price and total fixed costs per year were constant over the three-year period. The company is considering the use of either marginal or absorption costing.Which of the following statements is/are true?
(1) Absorption costing will show a higher profit than marginal costing in Year 1
(2) Absorption costing will show a lower closing inventory valuation than marginal costing in Year 2
(3) Total profit over the three-year period will be the same under both methods
A. (1) only
B. (2) only
C. (3) only
D. (1) and (3)
【单选题】A company’s total operating cost is semi variable. It flexes its profit budget from an output level of 1,500 units to an output level of 3,000 units. Which of the following statements is true?
A. Total contribution will double between the two output levels
B. Contribution per unit will increase between the two output levels
C. Fixed cost per unit at the two output levels will be the same
D. Operating profit will double between the two output levels
