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】In a process account, how are abnormal losses valued?
A. The same as good production
B. The same as normal losses
C. At the cost of raw materials
D. At their scrap value
【填空题】A company needs to produce 8,880 litres of Chemical M. There is a normal loss of 15% of the material input into the process. During a given month the company did produce 8,880 litres of good production, although there was an abnormal loss of 10% of the material input into the process.
How many litres of material were input into the process during the month?
（）litres
