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~
1.【单选题】 Which of the following statements is/are correct?
(1) The data used to prepare financial accounts and management accounts are different.
(2) Cost accounting information is , in general, unsuitable for decision making.
选项：
A. (1) is true and (2) is false
B. (1) is false and (2) is true
C. Both are true
D. Both are false
2.【单选题】 Which of the following processes occurs at the business control stage?
选项：
A. Establishing objectives
B. Implementing strategies
C. Identifying alternative strategies
D. Comparing actual results with budget
