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】Michael is to set up a small hairdressing business at home. He is working for 40 hour-week and taking five weeks’ holiday per year. His expense for materials and overheads are expected to be $3,500 per year, and he sets a target profit of $15,000 for the first year.
Assuming that only 85% of his working time will be chargeable to customers, what price should he charge for a ‘curl and cut’ which would take 4 hours?
A. $11.58
B. $41.86
C. $46.31
D. $71.57
【多选题】 Which TWO of the following would be considered as service industries?
A. A bakery
B. A wall painter
C. A college
D. A housework helper
